SUDHIR RANJAN ROY, J.

( 1 ) THESE three writ applications are taken up for analogous hearing since they involve a common question of law.

( 2 ) ALL the three applications arose out of penalty proceedings under Section 116 of the Customs Act, 1982 in respect of different consignments imported into India from foreign countries for ultimate exportation to Nepal.

( 3 ) DUE to alleged short landing of the cargo at the Calcutta port, separate penalty proceedings were started against the petitioners under Section 116 of the Customs Act, 1962 and penalties were imposed upon the petitioners overruling their objections including the common legal objection that Section 116 of the Customs Act has no application to Nepal cargo which is exempt from payment of Customs duty under a notification issued by the Government under Section 25 of the Customs Act, 1962.

( 4 ) IT is against these orders imposing penalty that the petitioners invoked the writ jurisdiction of this court and obtained the instant rules with interim orders of stay.

( 5 ) NOW, since there is a common legal question involved in all the three cases which are being disposed of by this common judgment and since much would depend

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