https://www.taxtmi.com/caselaws?id=287286 Where transport of regulated rice depended on permit terms, the SC held that the person relying on the permit had to prove the seized consignments were actually within its scope. The evidence showed substantial quantities of whole rice, not merely broken rice, so the respondents failed to establish that the goods matched the permits. Applying the control order and the burden rule under the Evidence Act for facts especially within the respondents' knowledge, the Court rejected the High Court's speculative approach to the stock composition and upheld confiscation of the consignments. en-us Fri, 07 May 1976 00:00:00 +0530 Tue, 07 Apr 2020 10:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287286 Where transport of regulated rice depended on permit terms, the SC held that the person relying on the permit had to prove the seized consignments were actually within its scope. The evidence showed substantial quantities of whole rice, not merely broken rice, so the respondents failed to establish that the goods matched the permits. Applying the control order and the burden rule under the Evidence Act for facts especially within the respondents' knowledge, the Court rejected the High Court's speculative approach to the stock composition and upheld confiscation of the consignments. Case-Laws Indian Laws Fri, 07 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287286