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(iv) the prosecution’s theory of guilt is constructed in hindsight on the basis of ‘reverse engineering’, relying on a later consignment found in September 2021, nearly one year after the Appellant’s import, which was recovered from a warehouse allegedly linked to a different accused;
(v) the Appellant cannot be held vicariously liable for material found in a warehouse long after his consignment was cleared, particularly when other importers who used the same channel or warehouse were not proceeded against, such as M/s Vyom Fashion and M/s VK Enterprises;