(1.) W.P.Nos.33269 and 33276 of 2018 are filed challenging the seizure memorandum dated 01.12.2018 and consequently, for a direction to release the subject matter consignment covered under the Bill of Entry referred to therein.
(2.) W.P.No.540 of 2019 is filed challenging the conditional order dated 01.01.2019 for provisional release of the subject matter consignment.
(3.) As it is seen that a decision to be made in W.P.No.540/2019 will cover the relief sought for in the other two writ petitions, W.P.No.540/2019 is taken up first for disposal.