(1.) Heard Counsel for the petitioners and Counsel for respondents No. 2 and 3.
(2.) The petitioners by this petition which is filed under Article 227 of the Constitution of India and under Section 482 of the Cr.P.C. is challenging the order of issuance of process dated 7th January, 2010 and the summons dated 27th January, 2010 in a complaint Case No. 26/SW/2010.
(3.) A Show Cause Notice was issued by the respondents to the petitioners under Section 124 of the Customs Act. Applications were filed by the petitioners thereafter before the Settlement Commission, Mumbai, seeking settlement of the case. The Settlement Commission, however, rejected the applications filed by the petitioners herein by his order dated 12th May, 2006. The petitioners being aggrieved by the said order preferred Writ Petition Nos. 3907 and 3908 of 2006 before this Court challenging the order passed by the Settlement Commission. This Court by judgment and order dated 13th January, 2010 set aside the order passed by the Settlement Commission and remanded the matter for fresh adjudication. However, in the meantime, Respondent No. 3, after the Settlement Commission rejected the applications of the petitioners herein, filed the complaint before the Additional Chief Metropolitan Magistrate, Mumbai, on 7th January, 2010 and process was issued on the said complaint.