sold from godown whereas the law provides that the no sale from godown but sale can be from NCCF. P.W. 5, 6, 7 and P.W. 9 Bhawesh Kumar Singh were the members of raiding team. P.W. 9 is also Investigating Officer. Taking into consideration the evidence of witnesses the trial court held that admittedly on the date of surprise check accused was Incharge of the Excise godown of the Headquarter, Patna. He took over charge of the godown from P.W. 2, Krishna Mohan Mishra under proper note of handing over charge or the charges of all such goods lying in the godown. From the evidence it is apparent that on 11. 06. 2002 on the basis of secret information a joint surprise check was conducted by CBI Officers and Officers of Custom Department in presence of the accused facing trial. During surprise check the team found shortage of 8 nos. of Motorola mobile phones, 7 nos. of VCD, one movie video camera, ten photo camera of Nikon, Casina, Rainbow, Pentex, Vivetar, Yasica etc. along with Panasonic battery vivetar total valued of Rs. 1,78,000/- One private register (Ext.2) said to be maintained by the accused Pankaj Kumar was also seized from the possession of the accused. On perusal of this register, it transpires that in this private register (Ext.2) the names of above items were found recorded as if sold to other officers. Those items found short were yet to be lifted by the NCCF and therefore, those items ought to have been physically available in the godown tallying with the godown register. From the evidence, it transpires that