( 1 ) THE facts giving rise to the above mentioned petitions succinctly are that acting on a prior information, the officers of Directorate of Revenue Intelligence, New Delhi, intercepted two trucks bearing registration Nos. CHW-4831 and HRN-2341, which had arrived from Junagarh (Gujarat) at Kapas-hera Terminal Tax Post, Delhi and recovered assorted textiles of foreign origin wholly or mainly made of synthetic yarns. The textiles were recovered from underneath the bags of onions loaded in the above-mentioned two trucks. Mal Singh-respondent in Criminal Revision No. 131/85 was driving truck No. HRN-2341 while one Harbans Singh was driving vehicle No. CHW-4831. Some other persons, namely, Mohan Lal @ Sona, Rajender Parkash Sharma, Jagdish Singh etc. were also present in those trucks. However, the occupants of the aforesaid trucks could not produce any evidence documentary or otherwise showing lawful import, acquisition, possession etc. of the goods of foreign origin mentioned above. The value of the said goods was estimated at Rs. 33,87,740. 00 approximately. The goods were, therefore, seized under Section 110 of the Customs Act, 1962 (hereinafter referred as the Act