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3. Since the issue raised in both the writ petitions arise out of the same Bill of Entry and also the same set of facts are involved in both the cases, they were heard together and dismissed by the common order which is under appeal.

4. As it is convenient in all respects, both these writ appeals are heard together by us and they now stand decided by this common Judgment.

5. The case, as is set up by the writ petitioner firm, is that it is a proprietary concern of Shri Mahesh Kumar Singh and that it is engaged in the business of import and trading of various cosmetics and other goods. The said proprietary concern had been granted the Import-Export Code bearing No.0412028522. It is the further case that the said proprietary concern has executed necessary power of attorney in favour of Shri L.Ibrahim, son of Shri Liaquath Ali, to conduct the affairs of the said firm. It is the case of the writ petitioner that after due negotiations the overseas supplier was requested to supply 2070 cartons of 'Loomy Tunes Room Air Fresheners' for a total value of USD 10350 and accordingly, the overseas supplier raised invoice bearing No.0022113 dated 13.10.2013 and upon arrival of the consignment Bill of Entry bearing No.3611465 was filed on 22.10.2013 with the Customs House Chennai, declaring therein the import of 2070 cartons of Air-fresheners for a value of Rs.6,50,208/-. This valuation of the goods was not accepted by the Customs House and the value of goods were assessed by enhancing it to Rs.12,09,386/- and the Duty payable thereon was assessed as Rs.4,26,981/-. The writ petitioner, has paid this amount of Duty.

35. The above view point also requires us to examine the legal regime prevailing as of now pursuant to the introduction of Foreign Trade (Development and Regulation) Act, 1992, repealing the Imports and Exports (Control) Act, 1947. The Foreign Trade (Development and Regulation) Act, 1992, authorized under Section 3 thereof the Central Government to make provision for the development and regulation of foreign trade by facilitating imports and increasing exports. Similarly under sub-section (2) of Section 3 of the said Act, the Central Government may also, by Order published in the Official Gazette, make provision for prohibiting, restricting or otherwise regulating, in all cases or in specified classes of cases and subject to such exceptions, if any, as may be made by or under the Order, the import or export of goods. Under Section 5 of the said Act, the Central Government was also empowered to formulate and announce by notification in the Official Gazette, the 'export and import policy' and to amend suitably that policy from time to time. Under Section 6 of the said Act, the Central Government may appoint any person to be the Director General of Foreign Trade for the purposes of the said Act, who shall also advise the Central Government in the formulation of the export and import policy and shall be responsible for carrying out that policy. Under Section 7 of the said Act, no person shall make any import or export except under an Importer-exporter Code Number granted by the Director General or the officers authorized by the Director General in that behalf, in accordance with the procedure specified. There is no denying the fact such an Import Code Number was obtained in the present case. Under Section 11(1) of the said Act, no export or import shall be made by any person except in accordance with the provisions of this Act, the rules and orders made thereunder and the export and import policy for the time being in force. Under sub-section (2) of Section 11, where any person makes or abets or attempts to make any export or import in contravention of any provision of this Act or any rules or orders made thereunder or the export and import policy, he shall be liable to a penalty, which can be five times the value of the goods in respect of which any contravention is occurred. Under sub-section (5) of Section 11, in contravention of any provision of this Act and its rules or orders made thereunder or the export and import policy, if any import is made, such goods are liable to be confiscated.