goods attempted to be improperly exported, etc. -- The following export goods shall be liable to confiscation.
(a) any goods attempted to be exported ... both attempted to be exported and also exported" and in the present Customs Act the words "and also exported" have been omitted
shall have effect in relation to all
antiquities and art treasures, the export of
which by any person (other than the Central
Government ... person, himself or by
any other person on his behalf, exports or
attempts to export any antiquity or art treasure
in contravention of section
exported with the wrong description given by the exporter. Therefore, even though actual exportation has taken place, yet the liability arising out of the attempt ... improper export had already accrued before the actual exportation. This liability cannot be wiped out by exportation or in other words on the attempt
that the goods are liable to be exported illegally. But liability for exportation is certainly not attempt to export and not even an overt ... goods are liable to be exported, such liability of export by no stretch of imagination can be equated with attempt to export.
50. 'Liable
attempt defies a precise and exact definition. Section 511 of the Indian Penal Code punishes "attempt", but it does not define "attempt ... material placed before the Adjudicating Authority did not establish the attempted export of silver. Admittedly, the silver was found in the dicky
failed in his attempt to take the currency on board the ship. While the Magistrate held that there was no attempted export as Shri Sherzada ... over the currency probably Sherzada would have exported the currency out of India. The export or attempted export would have been by Shri Sherzada
preparation" and
"attempt". Attempt begins where preparation ends. In sum, a
person commits the offence of 'attempt to commit a
particular ... preparation' and
'attempt'. Attempt begins where preparation ends. In sum, a
person commits the offence of 'attempt to commit a
particular
mentioned that the expression "attempt" or "attempted to be exported" has not been defined in the Customs Act, 1962 , itself ... attempt, as it will be for you to say whether in this case there has been an attempt or not. An attempt is an intentional
which makes it obligatory for every exporter to declare the full export value of goods tendered for export in the shipping documents, which should have ... full export value of the goods is not ascertainable at the time of export, the value which the exporter, having regard to the prevailing market
prohibited or restricted goods,
(iii) attempt to import prohibited or restricted goods and
(iv) attempt to export prohibited or restricted goods.
These provisions with alterations ... words, it contemplates a case of unsuccessful attempt--an attempt which has not resulted in actual exportation. A successful attempt cannot be brought within
