Octroi receipts and clandestine removal: question of law referred for judicial opinion on evidentiary sufficiency.

Octroi receipts, without corroborating evidence, were identified as the proposed basis for inferring clandestine removal of excisable goods, and the core question was whether that legal issue required the Court's opinion. The Tribunal was directed to prepare the statement of the case and refer the question of law to the Court, so the matter was channelled for judicial determination on the evidentiary sufficiency of octroi receipts alone.

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Issues: Whether the question of law concerning whether octroi receipts without any other evidence could form the basis of clandestine removal of excisable goods should be referred for the Court's opinion.

Outcome: The Tribunal was directed to prepare the statement of the case and refer the question of law to the Court.

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