( 1 ) THESE three applications have been moved by the Customs Authorities for stay of the operation of the ex parte interim Orders dated 7th March, 1984 passed by A. K. Janah, 3. in three separate writ petitions in identical terms directing the Customs authorities to make assessment of the goods covered by several bills of entry submitted by the clearing Agents within three days of the receipt of the order and release of the goods forthwith. All the aforesaid three applications were moved by M/s Mitsuny Electronics Works, a proprietary concern of one Tapan Kumar Chatterjee. These three applications are heard together as the issues involved are identical. Elaborate arguments have been made on behalf of the Customs authorities as well as the writ petitioner and our order on the said three applications will dispose of not only the three stay applications and the appeals filed by the Customs authorities but the three writ petitions as well.

( 2 ) ON or about 21st January, 1984, the vessel "ss Rameno Everette" arrived in the Port of Calcutta. 13 Bills of Entry covering the aforesaid three cases were submitted by the three Export Houses being M/s Siewert and Dho