Writ Petition Nos. 10045 and 10940 of 1991 are filed by Gipoint Development Limited, Hongkong and Writ Petition Nos. 10046 and 10939 of 1991 are filed by Hongkong Polychem Company. Both companies are incorporated under the laws of Hongkong and having offices at Hongkong. Writ Petition Nos. 10045 and 10046 of 1991 are filed praying to issue a writ ofmandamusdirecting the respondents to permit the re-export of the goods covered by Bill Lading No. KKDU 823-801951 insofar as Gipoint Development Limited, Hongkong is concerned and No. KKDU 823-801929 insofar as Hongkong Polychem Company is concerned, being shoe uppers, without any assessment being done and without charging any duty, fine or penalty. Writ petition Nos. 10939 and 10940 of 1991 are filed praying to issue a writ ofcertiorariagainst the orders of adjudication of the respondent dated 19-4-1991and quash the same.

2.The facts inwritpetitionNos. 10045and 10940of1991areas follow :-

One M/s. Stylo Footwear having office at New Bombay placed orders for import of diverse quantities of insoles for footwear with both the writ petitioners representing that they being a small-scale industry and actual user of raw materials for