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Issues: Whether the petitioners were entitled to discharge in view of the absence of a prima facie case and the claim of parity with a co-accused whose prosecution had been quashed.
Analysis: The material collected in investigation, including the witness statements and the documentary inconsistencies regarding the description of the imported goods, was held to disclose a prima facie case of conspiracy, misdeclaration, forgery and wrongful loss to the revenue. At the stage of discharge under Sections 227 and 228 of the Code of Criminal Procedure, 1973, the Court is not expected to conduct a meticulous examination of the evidence or decide the matter as if at trial. The earlier quashing of proceedings against one accused on a technical ground of sanction did not extend to the petitioners, and the plea of parity was rejected.
Conclusion: The petitioners were not entitled to discharge and the trial court's refusal to discharge them was upheld.
Final Conclusion: The revision petitions failed and the criminal prosecution was directed to proceed to trial.
Ratio Decidendi: At the stage of discharge, the Court must proceed on whether the record discloses a prima facie case, and where such material exists, it cannot short-circuit the trial by evaluating the evidence in detail.