(1.) Both these matters contained identical questions of facts and law and therefore are being decided by this common order.
(2.) The facts are drawn from Special Civil Application No. 6781 of 2020 for the purpose of adjudication, which are as follows:-
(3.) The grievance on the part of the petitioner is that no re- adjudication has taken place and after 8 years of such order by CESTAT, the Commissioner of Customs, Navrangpura, Ahmedabad has issued letter F.No. VIII/10-17/Commr/O& A/2019 and once again has issued show cause notice for re- adjudication of the matter, which was scheduled to be heard on 18.02.2020.