Per P.G. Chacko : In these five appeals, the substantive issue is whether the silver bars/pieces seized from the parties by the Customs authorities under the bona fide belief that the goods were liable to confiscation under Section 111 (d) of the Customs Act are legally liable to confiscation or not. Appeal Nos. 121-123/98 are by the department, challenging the order of the Commissioner (Appeals) holding the goods not to be liable to be confiscated. In the remaining two appeals (Nos. 62 63/2002) the appellants are the parties from whom silver bars/pieces were seized and eventually confiscated under an order of the Dy. Commissioner of Customs, which was subsequently confirmed by the Commissioner (Appeals).

2. Examined the records and heard both the sides, in each of the appeals. The grievance of the department in their appeals is that the order of the Commissioner (Appeals) is not a speaking order inasmuch as it does not disclose the reasons for holding that the silver bars/pieces were duly accounted for and constituted lawful acquisition of the parties concerned. In the remaining two appeals, it is a common ground that, in terms of Central Government Circular No. 394/233/88-C