(1.) Heard learned advocate Mr. Harshadray A. Dave for the petitioners, learned advocate Mr. C.B. Gupta, learned Senior Standing Counsel Mr. Siddharth Dave and learned Senior Standing Counsel Mr. Chirayu Mehta for the respondents.
(2.) Rule returnable forthwith. Learned advocate Mr. C.B. Gupta and learned Senior Standing Counsel Mr. Siddharth Dave and learned Senior Standing Counsel Mr. Chirayu Mehta waives service of notice of rule on behalf of the respondents.
(3.) By these petitions under Article 226 of the Constitution of India, the petitioners have challenged the show cause notices issued by respondent no.2 Joint Commissioner, Customs, Mundra, Kutch. The show cause notices were issued in the year 2016.