JUDGMENT :

T.S.Sivagnanam, J.

These appeals have been filed challenging two separate orders passed in W.P.Nos.5499 and 5495 of 2013, both dated 09.11.2020.

2. The appellant/writ petitioner challenged the orders passed by the Commissioner of Customs (Airport and Air cargo), Chennai dated 30.11.2012, in Order-in-Original Nos.639 and 640 of 2012.

3. The writ petitions were dismissed by the learned Single Bench on the ground that there is no acceptable explanation given by the appellant for not having resorted to the alternate remedy of filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal. The learned Writ Court placed reliance on the decision of the Hon'ble Supreme Court in Assistant Collector of Central Excise vs. Dunlop India Limited [(1985) 1 SCC 260 (SC)].

4. Since the facts are identical, it would suffice to refer to the Orderin- Original No.640 of 2012, which is subject matter of W.A.No.360 of 2021.

5. Based on the intelligence gathered by the Directorate of Revenue Intelligence (DRI), Chennai Zonal Unit to the effect that certain persons/importers were importing branded glass chatons under the guise of artificial stones/imitation stones, etc., by mis-declari