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        Conviction u/ss 420, 467, 468, 120B of the IPC and Section 5(2) and 5(1)(d) of the Prevention of Corruption Act, 1988. Petitioner worked as Appraiser in Customs office. Criminal conspiracy involving substitution of original writ petitions with fake ones for cheating and fraudulently misappropriating amounts entrusted as public servant, allowing accused to obtain refund orders. Evidence showed petition filed in ghost entity's name to claim refund. Accused admitted filing refund application, not writ petition. Fictitious documents used for refund claims. Appellant found guilty of criminal conspiracy with accused for fraudulently claiming refund by substituting original writ petition with fake one, sentenced to 7 years RI under IPC and 3 years under Prevention of Corruption Act concurrently. Co-accused acquitted. Evidence similar to other cases against appellant. Prosecution failed to prove conspiracy or appellant's active role in substituting writ petition and assisting in obtaining refund. Appellant's conviction and sentence set aside by High Court, appeal allowed.

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