https://www.taxtmi.com/caselaws?id=42566 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. en-us Tue, 02 Dec 1986 00:00:00 +0530 Sat, 12 Jun 2010 10:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42566 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. Case-Laws Central Excise Tue, 02 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42566