were framed against both the accused
persons for having made an attempt to export pseudoephedrine
hydrochloride outside India and thus for having committed an offence ... beyond reasonable doubt that both the accused persons had
made an attempt to export outside India, pseudoephedrine
hydrochloride, a controlled substance, in contravention
case arising under COFEPOSA, a
single act, viz., attempt to export a huge amount of Indian
currency was held sufficient. In short, the principle appears
Additional
Commissioner was justified in his conclusion that the Respondent had
attempted to export non-Basmati Rice prohibited for export in terms of
DGFT notification
accused was the owner
of the consignment and he had attempted to export the seized
antique piece of sand stone of Budha illegally. The respondent
respect of assessment year 2007-08, no division of cost of
the exported goods and the erection or commissioning costs are
available. This aspect ... bifurcate the said figures into service element and export value of
goods etc. No such attempt of bifurcation was made before the
Tribunal or before
illegal
storage and illegal export of „Red Sanders woods‟ (Pterocarpus
Santalinus) which is a prohibited item for export under the Foreign
Trade Policy read with ... declared in the shipping bill. The illicit
export of red sanders to Sharjah, UAE was being attempted in
container No.TTNU-3869887/20 under
principles laid down
in the above said judgments, the goods attempted to be
imported/exported is a concealed manner in violation to relevant
statutory provisions
Section 21-C of the NDPS Act. The attempt on the part
of the accused to export this contraband out of the country also calls
further illicitly exporting from Delhi Port to Dubai and it was
found that the illicit export of red sanders was attempted in the guise
products and the competitors and other assistance in
tapping potential export markets is provided by the Honda Group. It is
further pointed out that para ... made by the Revenue to the Export Agreement
whereunder the Assessee has been granted rights to export products to
certain 'permitted countries
