VISAL SURGICAL EQUIPMENT CO. Vs. UNION OF INDIA

JUDGEMENT

(1.) IN these two Writ petitions, the parties are common and the points involved are also one and the same hence, by consent of both the sides, these writ petitions are disposed of by a common order.

(2.) IN W.P. No. 4413 of 1987, the petitioner M/s. Vishal Surgical Equipment Co. represented by its partner one Kasthuri Ahuja has prayed for the issue of a writ of certiorarified mandamus calling for the records ending with the order Air C. No. 998, dated 29 -3 -1986 of the Assistant Collector of Customs (imports), Madras and quash the same and direct the Third respondent herein to refund the said sum of Rs. 10,488/ - collected from the petitioners.

(3.) SIMILARLY , in W.P. No. 4414 of 1987, the same petitioner has made an identical prayer for the issue of a writ of certiorarified Mandamus, calling for the records ending with the order No. Air C. 738, dated 24 -2 -1986 of the Assistant Collector of Customs (imports) made and quash the same and direct the third respondent herein to refund the said sum of Rs. 21,993/ - collected from the petitioners.