JUDGMENT :

BHARGAV D. KARIA, J.

1. Heard learned Senior Advocate Mr.Mihir Joshi assisted by learned advocates Mr.Hardik Modh and Mr. Amit Laddha, learned Senior Advocate Mr.Mihir Thakore for learned advocate Ms. Khyati Chugh, learned advocate Mr.Arjun Joshi, learned advocate Mr.Dhaval Shah and learned advocate Mr.Malay Dange for the petitioners of the respective petitions and learned advocate Mr. Siddharth Dave for respondent No.2.

2. These group of petitions are filed challenging the Order-in-original dated 29.11.2021 passed by the respondent No.2- Principal Commissioner of Customs, Ahmedabad as the petitioners are co- noticee, these petitions are heard analogously and are being disposed of by this common judgement and order.

3. Issue Rule returnable forthwith. Learned advocates for the respective respondents waive service of notice of rule.

4. For the sake of convenience, Special Civil Application No.5090 of 2022 is treated as the lead matter.

5. The brief facts of the case of the petitioner of Special Civil Application No. 5090 of 2022 are as under:

5.1 The petitioner-Shri Promodgiri Premgiri Goswami and his brother Dilipgiri Premgiri Goswami started a proprietary business of silver in