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Issues involved: Appeal against the decision of the learned Collector of Customs (Appeals) regarding the confiscation of goods attempted to be exported out of India.
Summary: The department filed an appeal against the decision of the learned Collector (Appeals) who reversed the confiscation of goods attempted to be exported. The appellant contended that the goods were intended for smuggling based on observations by the Deputy Collector. The appellant argued that the delay in submitting certain documents should discredit the respondent's claims. The respondent, on the other hand, presented bills and vouchers to prove the legitimate purchase of the goods and disputed the smuggling allegations. Various legal precedents were cited by both parties to support their arguments. Upon detailed consideration, the Tribunal focused on determining whether there was a genuine attempt to export the goods. It was noted that evidence supporting the respondent's purchase of the goods and engagement of a transport company was not refuted by the department. The Tribunal highlighted the lack of proof that the goods were forcibly taken out of the truck, emphasizing the absence of movement towards the border as a crucial factor in establishing an export attempt. Legal decisions were referenced to distinguish between preparation and attempt to commit an offense, emphasizing the necessity of direct movement towards the commission of the offense. Ultimately, the Tribunal found that the evidence presented only amounted to a preparation, with no conclusive proof of an attempt to export the goods. Given the gap between preparation and attempt, and the lack of evidence indicating movement towards export, the Tribunal upheld the decision of the learned Collector (Appeals) and dismissed the appeal, finding no grounds for interference.
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