JUDGMENT

S.B. Sinha, J. — 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:

Sr.No. Name Foreign Mark Quantity Nature of of gold possession of gold bars

1. Sh. Shailesh Ratilal Patel, ARGOR 100 Kept in 4 plastic Proprietor of M/s. S.K. Jewellers SUISSE packets each of 25 bars

2. Sh. Vijaybhai Dashrathlal Patel, CREDIT 90 A small green bag Proprietor of M/s. Paras Bullion HERAEUS carried by him (Respondent herein)

3. Smt. Rasilaben Rathod ARGOR 95 Under her attire HERAEUS tied with a waist belt

4. Shri Jaswantbhai K. Patel ARGOR 95 Hidden in sole HERAEUS of the shoes