ORDER

Rajesh Bindal, J. - This order will dispose of two writ petitions bearing CWP Nos. 4134 and 4135 of 2017, as common questions of law and facts are involved therein.

2. Challenge in the writ petition is to the show cause notice issued to the petitioner proposing final assessment on the basis of test reports received.

3. In CWP No. 4134 of 2017, the petitioner imported Zinc Skimming vide Bill of Entry No. 4752691, dated 26-9-2011. The goods were detained. Representative samples were drawn, however, the goods were released provisionally on 1-10-2011. The samples were sent for testing. The report of the laboratory was received on 20-1-2012, whereas the show cause notice for assessment has been issued on 25-1-2017.

4. In CWP No. 4135 of 2017, the petitioner imported Zinc Skimming vide two Bills of Entry Nos. 3137295, dated 6-4-2011 and 4653896, dated 15-9-2011. The goods were detained. Representative samples were drawn, however, the goods were released provisionally on 19-4-2011 and 22-9-2011. The samples were sent for testing. The reports of the laboratory were received on 21-7-2011 and 15-2-2013, whereas the show cause notices for assessment have been issued on 9-2-2017.

5. Lear