2007 (9) TMI 142 - AT - Customs

In present case, no evidence reveals that even there was any preparation for smuggling The place where vehicle was found is not within the notified area u/s 7 Custom Act So in absence of any credible evidence activity cannot be treated as attempt for illegal export

Summary

Issues:
1. Determination of 'attempt' for export under Section 7 of the Customs Act, 1962.
2. Whether finding goods near the border constitutes an attempt for export.
3. Interpretation of the term 'attempt' as per legal precedents.

Analysis:
1. The Tribunal questioned if there was an 'attempt' for export and if the vehicle was found in the notified area under Section 7 of the Customs Act, 1962. As no clear answers were provided, the matter was re-fixed for further hearing to ensure justice to both sides.

2. The Appellant's counsel argued that since the goods were not found in the notified Customs area and the vehicle was not caught red-handed during an export attempt, the case against the Appellant should not stand. However, the JDR contended that proximity to the notified area and finding goods near the border justified the case made by the authorities.

3. The Tribunal referred to legal precedents to analyze the term 'attempt.' Citing the Supreme Court's interpretation, it was highlighted that 'attempt' involves a series of acts reasonably proximate to the completion of the unlawful export. The distinction between 'preparation' and 'attempt' was emphasized, stating that an attempt requires a direct movement towards the commission after preparations are made.

4. Dispensing pre-deposit, the Tribunal considered the important legal question of the meaning of 'attempt,' referring to the Supreme Court's analysis in previous cases. Justice demanded that even without specific arguments, parties should not be denied justice if the record suggests otherwise.

5. The Tribunal further discussed the lack of evidence to establish any 'attempt' or preparation for smuggling in the present case. Without credible evidence of preparation or attempt for export, the Tribunal concluded that the case was made prematurely and set aside the impugned order in favor of the Appellants.

In conclusion, the judgment focused on the crucial legal concept of 'attempt' for export under the Customs Act, emphasizing the need for clear evidence and proximity to the completion of the unlawful act. The decision highlighted the importance of distinguishing between preparation and attempt, ensuring that justice is served based on credible evidence and legal precedents.