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Issues:
1. Imposition of composite penalty on the appellant under Sections 112 and 114 of the Act. 2. Whether the appellant's acts amount to an attempt to export hashish. 3. Interpretation of the term "attempt" in the context of the appellant's actions. 4. Applicability of Section 114 of the Act in the given circumstances. 5. Invocation of provisions of Section 112 of the Act for imposing penalty. 6. Relevance of the acts in the import of goods and applicability of Section 112. Analysis: 1. The judgment pertains to an appeal against the imposition of a composite penalty on the appellant under Sections 112 and 114 of the Act. The Collector found that the appellant had conspired to export hashish concealed in mango chutney. The appellant contested that his acts did not amount to an attempt to export hashish, which is necessary for the imposition of penalties. 2. The advocate for the appellant argued that the appellant's actions fell short of constituting an attempt to export hashish. The appellant's involvement in procuring mango chutney and briefly possessing the keys to the godown where the hashish was stored was deemed insufficient to attract the provisions of Section 114 of the Act, which pertains to attempts leading to penalties. 3. The tribunal analyzed the term "attempt" and concluded that the appellant's limited actions did not meet the threshold for constituting an attempt under Section 114. The tribunal highlighted that the appellant's role was not directly linked to the procurement of hashish, and the events surrounding the conspiracy could have led to its abandonment, indicating a lack of proximate involvement by the appellant in export-related activities. 4. Consequently, the tribunal ruled that the penalty under Section 114 was not applicable to the appellant based on the lack of sufficient evidence to establish an attempt to export hashish. The tribunal differentiated the case at hand from precedents where similar actions were deemed insufficient to constitute an attempt under the law. 5. Additionally, the Collector invoked Section 112 of the Act concerning import misdeclaration to impose a penalty. However, the tribunal found no relevance of the appellant's actions to the import of goods, leading to the conclusion that the provisions of Section 112 were not applicable in this scenario. 6. In conclusion, the tribunal allowed the appeal, setting aside the impugned order imposing penalties under Sections 112 and 114 of the Act. The judgment focused on the specific actions of the appellant, the interpretation of legal terms, and the applicability of relevant statutory provisions in determining the outcome of the appeal.
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