The Writ Petition No. 8054 of 1983 has been filed for a writ of certiorarifiedmandamusto call for the records and to quash the order of the second respondent in S. 30/824/79/ACC, dated 18-5-1983 and consequently direct the second respondent not to enforce the same. The Writ Petition No. 8055 of 1983 has been filed seeking for a writ ofcertiorarito call for and to quash the proceedings No. S. 30/824/79/ACC, dated 23-9-1980.

2.The order impugned in the Writ Petition No. 8054/83 is in effect as against the demand of the writ petitioners and it is unnecessary for me to go into the details to the merits of the claim at this stage having regard to the manner of disposal, I intend to give these writ petitions.

3.It is a matter on record that originally the Assistant Collector passed an order dated 12-2-1980 confirming the demand raised against the petitioners, and that on appeal it came to be set aside by the Appellate Collector of Customs in his proceedings dated 2-5-1980. The Appellate Collector ordered the lower authority, namely, the Assistant Collector tode novoconsider the matter and pass appropriate orders and for that purpose the proceedings have been remanded to the Ass