(1.) Both the writ petitions raising the same issue have been heard together and are being disposed of by this common order.
(2.) I have heard Ms. M. Hazarika, learned Senior Counsel assisted by Ms. J. Hazarika, learned Counsel for the petitioners. None has appeared for the respondents.
(3.) In both the writ petitions the petitioners are aggrieved by the orders passed by the Assistant Commissioner, Customs Division, Dhubri. Both the orders are dated 22-12-2004. By the said orders 88 bales and 102 bales respectively have been seized under Sec. 111(b) of Customs Act, 1962. Penalty has also been imposed. The only ground on which both the writ petitions have been filed is that before issuing the impugned orders, the petitioners were not issued any show cause notice. However, from the materials on record it appears that the petitioners had purportedly waived the right of reply and issuance of show cause notice. However, as stated in the writ petition, they were compelled to do so by the authority.