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Shri Abdus Sabur Molla, Jamal Sk, Mintu ... vs Commissioner Of Customs (Prev.) on 5 October, 2005
cites
Section 105 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 113 in The Customs Act, 1962 [Entire Act]
State Of Maharashtra vs Mohd. Yakub S/O Abdul Hamid & Ors on 4 March, 1980
9. The Hon'ble Apex Court in the case of State of Maharashtra v. Mohd. Yakub and Ors. reported in 1983 E.L.T. 1637 (S.C.) has defined attempt. They have also made a distinction between preparation and attempt is as follows:
Section 11 in The Customs Act, 1962 [Entire Act]
Section 114 in The Customs Act, 1962 [Entire Act]
Section 2 in The Customs Act, 1962 [Entire Act]
Kashmiri vs Collector Of Customs on 19 June, 1991
12. The Tribunal in Kashmiri v. Collector of Customs has explained attempt to export. Export-Confiscation-Attempt to export heroin-Allegation of- 'Attempt to commit an offence-Meaning of-Implies an act beyond the stage of preparation towards commission of offence e.g. moving of contraband goods to the place of embarkation. Seizure of heroine from a house from the airport or the Customs Area, packing of heroin and purchase of air tickets amounting to preparation but no 'attempt' at illegal export. The other case laws cited by the Advocate also defines attempt to export.