Maxim
everybody is presumed to know the law -
Excise authorities are also presumed to know the law
The concept that everybody is presumed to know the law was itself of doubtful validity originally. Even in ancient times when laws were few the maxim at best might have represented half truth. But now with so many complex laws with numerous bye-laws etc. it would be perhaps more nearer to truth and reality to say that nobody knows the laws. But even if we adhere to that legal concept that everybody is presumed to know the law must also presume that the excise authorities are presumed also to know the law; in that background of unreal presumption it cannot be said that the goods in question were removed secretly or in clandestine manner. In view of the detailed site plan and process flow chart submitted by the petitioner, there are no material in this case to come to the conclusion that the goods were removed clandestinely.