goods attempted to be improperly exported, etc. - The following export goods shall be liable to confiscation.
* * * *
(d) any goods attempted to be exported or brought ... attempt defies a precise and exact definition. Section 511 of the Indian Penal Code punishes 'attempt', but it does not define 'attempt
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
petitioner filed shipping bills in 10 other similar cases where exporters
attempted to export prohibited “Bos Indicus (Bull/Ox) meat” by misdeclaring as
__________Page ... misdeclaration committed by the exporter, and therefore,
it cannot be said that they had abetted the exporter in attempting to export the
prohibited goods.
__________Page
acts committed by him, (for his role in the attempted export of Red Sander Wood Logs), as provided under Section 114 of the Customs ... exporter, Chief Executive Officer of M/s. Archana Exporters in whose company's name illegal export was attempted to be done is also liable
Before proceeding to consider the complicity of the appellant in the attempted export, it would be useful to advert to Section ... present appeal is the involvement of the appellant in the attempted export by way of mis-declaration contrary to prohibition imposed by law.
22. Section
hold that the appellants had knowledge or actively participated in the attempted export of red sander logs, is the Tribunal right in holding the appellants ... Traders and even according to the Department, the brain behind the attempted export is one Mr.Hemadri, who could not be traced by the Department
been exported beyond India.
(2) Whether, when goods have been exported beyond India such goods may be said to be "export goods ... improperly exported are concerned. As in the case of goods already exported, it cannot be said that there was not attempt to improperly export, with
exports were permitted under the law. How then it is possible to contend that these goods were either exported or attempted to be exported ... Customs Act, is an export or attempted export, which is in violation of the obligation of the intending exporter to make a declaration) to furnish
been exported beyond India ? and
(2) Whether, when goods have been exported beyond India such goods may be said to be 'export goods ... attempt to export the goods necessarily precedes the actual export of the goods. Goods become liable to confiscation as soon as the attempt is made
been exported beyond India.
(2) Whether, when goods have been exported beyond India such goods may be said to be "export goods ... improperly exported are concerned. As in the case of goods already exported, it cannot be said that there was no attempt to improperly export, with