Judgment

D.P. Wadhwa, J.—These are three appeals. Two appeals (Criminal Appeal Nos. 2/94 and 574/94) are directed against the judgment dated 29, 1993 of a Division Bench of the Gujarat High Court and have been filed respectively by the Competent Authority and the State of Gujarat. By this impugned judgment the High Court allowed two writ petitions filed by the respondents declaring that the order of detention passed against the first respondent Amritlal Chandmal Jain (“Amritlal”) under the provisions of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (for short `COFEPOSA’) was illegal and it quashed the proceeding initiated under the Smugglers and For­eign Exchange Manipulators (Forfeiture of property) Act, 1976 (for short `SAFEMA’) against the respondents. The third appeal (Civil Appeal 1487/94) has been filed by the Competent Authority and is directed against the judgment dated June 23, 1993 of another Division Bench of the Guja­rat High Court by which the High Court dismissed the writ petition filed by the Competent Authority in which the Competent Authority had sought directions restraining Commissioner of Income-tax, Gujarat-I from releasi