2007 (10) TMI 80 - AT - Customs

Indian Currency in question were not found in the notified area nor a notified good u/s 123 of Custom Act SCN clearly shows that it was being taken to be deposited in Central Bank of India No proof to show intention of carrying money for illegal export Confiscation is set aside

Summary

Issues:
1. Interpretation of Section 113(d) of Customs Act, 1962
2. Examination of evidence for illegal export attempt
3. Application of legal principles on attempt in criminal law

Analysis:

1. The Appellants argued that the case did not fall under Section 113(d) of the Customs Act, 1962, as the Show Cause Notice did not provide details on the "attempt for export" and the interception did not occur in the notified area. The source and destination of the money were explained, but there was no evidence of an attempt to export illegally. The order of adjudication extended the charges beyond the Show Cause Notice, bringing in additional sections of the Customs Act. The Tribunal noted the lack of evidence to support the charges under Section 113(d) and related sections.

2. The Revenue contended that the Appellants had mala fide intentions, evidenced by carrying a large sum of money and attempting to escape. They argued that stopping the vehicle and cooperating with Customs Authorities would have been expected if the intentions were genuine. However, the Tribunal found no interception by Customs Authorities in the notified area and no evidence of an attempt to export the money illegally. The intention of the Appellants to deposit the money in a bank account was clear from the record.

3. The Tribunal examined the legal concept of "attempt" in criminal law, citing precedents from the Hon'ble Supreme Court. The definition of "attempt" involves a series of acts towards the commission of an offense, with a distinction between preparation and attempt. The judgment referenced cases where proximity to the commission of the offense was crucial in determining an attempt. The Tribunal emphasized the need for a clear link between the act and the intended offense for an attempt to be established. Citing legal principles from previous judgments, the Tribunal concluded that without evidence of an attempt to export, the appeals were allowed due to the lack of proof presented.

In conclusion, the Tribunal found that there was no evidence of an attempt to export the money illegally, as required under the Customs Act. The legal principles on attempt in criminal law were applied to assess the Appellants' actions, leading to the decision to allow the appeals due to the absence of supporting evidence.