https://www.taxtmi.com/caselaws?id=45632 Unauthorized removal of goods from a bonded warehouse and the resulting stock shortage did not, by themselves, constitute evasion of duty under the general penal provision for non-payment of duty. The conduct was instead treated as a separate contravention of warehouse rules, already dealt with by the penalty imposed and collected under the relevant excise rules. On that basis, no manifest error was shown in the acquittal, and appellate interference was unwarranted. The governing principle is that where the statute separately penalises unauthorized warehouse removal, that conduct cannot be treated as duty evasion without additional material. en-us Wed, 28 Sep 1955 00:00:00 +0530 Tue, 13 Jul 2010 09:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45632 Unauthorized removal of goods from a bonded warehouse and the resulting stock shortage did not, by themselves, constitute evasion of duty under the general penal provision for non-payment of duty. The conduct was instead treated as a separate contravention of warehouse rules, already dealt with by the penalty imposed and collected under the relevant excise rules. On that basis, no manifest error was shown in the acquittal, and appellate interference was unwarranted. The governing principle is that where the statute separately penalises unauthorized warehouse removal, that conduct cannot be treated as duty evasion without additional material. Case-Laws Central Excise Wed, 28 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45632