https://www.taxtmi.com/caselaws?id=42340 A complaint alleging a conspiracy to export foreign exchange could not support process against the petitioner where the material showed only limited earlier involvement as an employee of a travelling agency. The complaint and retracted statement did not disclose knowledge of, or participation in, the common design for the later alleged export attempt, so the essential ingredient of a single general conspiracy was missing. Presumptions under the Customs Act and FERA could not be used to fill that gap, and the complaint as a whole did not disclose the necessary ingredients for proceeding. The order issuing process was therefore unsustainable and liable to be set aside. en-us Mon, 19 Jan 1987 00:00:00 +0530 Thu, 10 Jun 2010 15:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42340 A complaint alleging a conspiracy to export foreign exchange could not support process against the petitioner where the material showed only limited earlier involvement as an employee of a travelling agency. The complaint and retracted statement did not disclose knowledge of, or participation in, the common design for the later alleged export attempt, so the essential ingredient of a single general conspiracy was missing. Presumptions under the Customs Act and FERA could not be used to fill that gap, and the complaint as a whole did not disclose the necessary ingredients for proceeding. The order issuing process was therefore unsustainable and liable to be set aside. Case-Laws Customs Mon, 19 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42340