(1.) LEAVE granted in S.L.Ps.
(2.) THESE appeals are directed against a judgment and order dated 30th January, 2006 passed by the High Court of Gujarat at Ahmedabad in Tax Appeal Nos. 1923, 1924, 1925, 1930, 1928 and 1929 of 2005 respectively, whereby and whereunder the appeal preferred by the appellant herein was dismissed holding that no substantial question of law for its consideration had arisen therein. The factual matrix obtaining herein is not in dispute. Eight persons including the respondents herein were detained for carrying 551 gold biscuits of foreign origin, the details whereof are as under: <FRM>JUDGEMENT_177_TLPRE0_2007Html1.htm</FRM>
(3.) WE need not refer to the other statements made by other persons recorded by the Customs Officers on that date, being not relevant for the purpose of this case. WE may, however, notice that proceedees retracted from their statements on 11.11.1999, alleging that he had the requisite documents to support their contentions that gold seized were not smuggled ones.