IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 01.07.2022 CORAM THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P.No.27973 of 2019 &

W.M.P.No.27576 of 2019 P.Karthikeyan ... Petitioner Vs

1.The Joint Commissioner of Customs (CCO), No.1, Williams Road, Cantonment, Tiruchirapalli – 620 001.

2.The Additional Commissioner of Customs, 6/7, A.T.D. Street, Race Course Road, Coimbatore – 641 018. ... Respondents PRAYER: Writ Petitions filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records of the impugned Order-in-Original No.TCP-CUS-PRV-JTC-014-19 dated 28.06.2019 passed by the 1^st respondent in C.No.VIII/10/47/2018-Cus Adj. and quash the same.

For Petitioner : Mr.Hari Radhakrishnan For Respondents : Mr.A.P.Srinivas Senior Standing Counsel

ORDER

The challenge is to an order in original dated 28.06.2019, where under the respondents have imposed penalty upon the petitioner in terms of Sections

112 & 114AA of the 'Customs Act, 1962' ('Act') (for brevity 'CA Act, 1962').

2. The petitioner had suffered an order-in-original that had come to be challenged by way of writ petitions in W.P.Nos.33741 & 33742 of 2016. Vide order dated 30.09.2016, a lea