(1.) In W.P.No.24045 of 2012, the petitioner seeks issuance of a writ of Certiorari to call for the records pertaining to the impugned order No.278/2012-Cus, dated 27.7.2012 in F.No.373/33/SL/12-RA passed by the first respondent confirming the order-in-appeal No.C.Cus.No.148/2012, dated 8.3.2012 passed by the second respondent which has in turn confirmed the order-in-original No.13347/2010 MCD, dated 29.10.2010 passed by the third respondent and quash the same.
(2.) In W.P.No.24046 of 2012, the petitioner seeks issuance of a writ of Certiorari to call for the records pertaining to the impugned order dated 29.8.2012 in F.No.S.Misc.03/2010-MCD passed by the fourth respondent and quash the same.
(3.) The brief facts leading to the filing of this writ petition are as follows: The petitioner/company is a steamer agent of the Vessel MAERSK UTAH, which arrived on 3.9.2009. One Komal Enterprises, Hyderabad, holder of Import and Export Code imported 110 containers of M.S. Scrap/ Plates from U.A.E. Out of 110 containers, 40 containers of M.S.Scrap/ Plates of quantity 797.370 MTs. valued at Rs.1,07,85,965/- involving a duty of Rs.13,83,482/- and M.S. Plates of quantity 302.290 MTs. valued at Rs.51,11,318/- involving duty of Rs.12,48,253/- landed in the Port of Chennai and an Import General Manifest (IGM) was filed in terms of Section 30 of the Customs Act, 1962 (for brevity, "the Act").