Both these writ petitions raise identical questions of law and for the purpose of appreciating that questions it is enough if I refer to the facts in W.P. 298 of 1979 alone.

2.The writ petition is for issue of a writ of certiorified Mandamus calling for the records relating to the Import department serial No. 000699 dated 13-2-1978 of the first respondent, to quash the order passed on 21-1-1979 by the first respondent and to direct the first respondent to release the goods without payment of any duty or additional duty.

3.The petitioner is a Public Limited Company registered under the Companies Act, 1956. It is carrying on business in the manufacture of Cotton Yarn, cotton/viscose blended yarn. For manufacturing cotton/viscose staple fibres blended yarn, the petitioner company is importing Viscose staple fibre yarn from foreign countries. It had imported under Open General Licence O.G.L. No. 3/78, 142 bales of viscose staple fibre (29999.8 k gs.) valued about Rs. 3, 11, 465 from U.K. by Steamer 'Clan Macnair' from Middles-bough Port (U.K.) to Madras. The goods were subject to levy of 100 per cent basic import duty under chapter 56 of the First Schedule of Customs Tariff A