attempted to be exported. The attempt to export necessarily precedes actual export. At the time of attempting to export the goods contrary to prohibition ... goods attempted to be improperly exported, etc. The following export goods shall be liable to confiscation -
(a) any goods attempted to be exported
committed the offence of cheating,
misdeclaration of export goods to customs and fraudulent
export/attempt to export a restricted item without any
license from ... exported by M/s Zandra
Trading Company was actually potassium
chloride (MOP) conforming to the
specifications of Fertilizer Control Order.
The accused fraudulently
exported/attempted
preparation but can not be said to be an act indicating attempt to export the same out of India. That the same appellate authority when ... Bhanabhai Patel Vs Union of India (Supra) on the issue of attempt to export under Sec 113 (c) of the Customs Act 1962 held
Agarwood, it cannot be said that the same was meant for export or attempted to be exported. That there was no valid visa with ... purpose and whether there was any circumstantial or direct evidence suggesting attempt to export the currency. Mere preparation if that was at all, that does
ordinate Bench of this Tribunal in the case of Attempted Export of Red Sandalwood, Considering the fact that the CHA had no role ... take care to verify the genuineness of export/exporters and therefore they have aided in smuggling of red sanders. Under such facts leading to failure
intelligence that one M/s.Sharmi Exim Co., Chennai are attempting to export fertilizer grade potassium chloride (Muriate of Potash) by misdeclaring ... petitioners and the other accused stating that the first petitioner had attempted to export Potassium Chloride (MOP) by mis-declaring the same as 'Industrial
goods
attempted to be improperly exported, etc.—The
following export goods shall be liable to
confiscation:—
(a) any goods attempted to be exported ... goods
attempted to be improperly exported, etc.—The
following export goods shall be liable to
confiscation:—
(a) any goods attempted to be exported
found against the appellant is non-disclosure, to the Department, of attempted export of sandalwood by others. Such an omission, however, has not been shown ... omission found against the respondent is non-disclosure of the attempted export of sandalwood by others to the Department and such omission, however
goods attempted to be improperly exported etc.: The following export goods shall be liable to confiscation:-
(a) any goods attempted to be exported ... distinction between `preparation and `attempt. Attempt beings where preparation ends. In sum, a person commits the offence of attempt to commit a particular offence when
persons viz. Shri Anand Kursija and Shri Om Prakash Gurbani attempted to export non-basmati rice illegally under VKGUY scheme. For this purposes, they unauthorisedly ... have co-operated in investigation against the said kingpins who have attempted export of prohibited goods. Accordingly, I uphold the impugned order passed
