S was an officer, employed in the Customs House, and R, an agent for the importers at the same place. Both of them were charged with conspiracy to dodge the Customs Department, by passing goods without paying full duty. R made certain entries in two books. One of the books was used for currying out the fraud and entries were necessary for the purpose. But the other was for his private record, or convenience. Can the prosecution be allowed to tender both these books in evidence for the offence of conspiracy to pass the goods without paying full duty? Decide with relevant case law.      (10 marks)