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2023 (2) TMI 953 - HC - CustomsSmuggling - export of foreign currency and import of anabolic drugs - Two adjudication orders-in-original in respect of the same goods - orders are pursuant to the show cause notice proposing to impose penalties on the petitioners (and one other noticee) on the same set of facts - HELD THAT:- It is seen that although there is a single show cause notice, it specifically called upon the petitioners to submit their respective replies in regard to allegations pertaining to seized currency to respondent no.1. and regarding issue of illegal import of anabolic steroids to respondent no.2. There are no fault in the impugned order passed by respondent no. 2 only on account of that it has been adjudicated on the basis of a single show cause notice dated 22.05.2019. The impugned order dated 14.02.2022 is set aside. The matter is remanded to respondent no. 1 to decide afresh.
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