(1.) Heard Mr.Chaturvedula Srinivas, learned counsel for the petitioners; Mr.Koushik Kanduri and Mr.B.Mukherjee, learned counsel representing Mr.N.Bhujanga Rao, learned Deputy Solicitor General of India, appearing for respondent No.1 in WP.No.3349 of 2026, Mr.R.Shyam Sundar, learned counsel representing on behalf of Mr.N.Bhujanga Rao, learned Deputy Solicitor General of India, appearing for respondent No.1 in WP.No.3352 of 2026 and Mr.Dominic Fernandes, learned Senior Standing Counsel for CBIC, appearing for respondent Nos.2 to 4 in both writ petitions and perused the record.
(2.) The challenge in the present Writ Petitions is to the order dtd. 30/9/2025 (Annexure P.2) passed by the 4th respondent, wherein, apart from confiscating the gold chains which were carried by the petitioners herein worth Rs.12,76,080.00 seized by way of panchanama dtd. 28/9/2024, the 4th respondent also imposed the penalty of Rs.2.5 lakhs each upon the two petitioners herein.
(3.) Since the facts of the two writ petitions being common and the order under challenge in Annexure P.2 being common order, we proceed to decide the writ petitions by this common order.