Conspiracy and duty evasion conviction fails where primary records are missing and negative evidence does not prove unlawful design.

Conviction for conspiracy and alleged duty evasion based on non-arrival and fabricated re-warehousing of tobacco consignments was unsustainable where the prosecution relied mainly on negative inferences from octroi and warehouse records. The Court held that proof of non-arrival through octroi registers required production of the primary records, not secondary or hearsay summaries, and that the proved circumstances did not irresistibly show participation in any unlawful design. On that evidentiary basis, the conviction and sentence were set aside and the appellant was acquitted.

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Issues: Whether the appellant's conviction for conspiracy and allied offences arising out of alleged non-arrival and fabricated re-warehousing of tobacco consignments was sustainable on the evidence.

Analysis: The prosecution case rested mainly on negative evidence that the consignments, except the first, had not reached Solapur and on inferences drawn from octroi and warehouse records. The record showed that one consignment had admittedly arrived, that the remaining consignments moved in different batches, and that there was material suggesting storage activity at the godowns. The Court held that, to prove non-arrival by reference to octroi registers, the prosecution was required to place the primary records before the Court and not rely merely on secondary or hearsay-based summaries. The circumstances relied upon were found insufficient to establish that the appellant had joined a criminal conspiracy to evade duty or fabricated documents with the consignor.

Conclusion: The conviction and sentence were set aside and the appellant was acquitted.

Ratio Decidendi: A conviction for conspiracy and duty evasion cannot rest on speculative inference or incomplete negative evidence when the prosecution fails to produce primary records and the proved circumstances do not irresistibly establish participation in the alleged unlawful design.

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