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TMI Blog1994 (12) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case, as set out in the Collector s Adjudicating order in the very first para indicate that the Preventive Officers Central Excise, Kanpur intercepted the appellant on 15-10-1980 who was coming to Railway Station alongwith one Shri R.K. Shukla. The Preventive Officers during the course of search recovered 525 coins of silver valued at Rs. 14,175.00 and ..... The Show Cause Notice dated 13-7-1988 however indicates that Preventive Officer intercepted Shri Sheesh Narain Agarwal, the appellants on 15-10-1980 at Kanpur Railway Station. The Railway ticket from Kanpur to Bombay alongwith Platform ticket was also recovered. In the statement recorded, the appellants admitted that they intended to take the goods to Bombay. Goods have been con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without necessary transport vouchers and therefore offence was established. 5. I have given careful consideration to the submissions made by both sides. Section 113(l) of Customs Act, 1962 provides for confiscation of any specified goods in relation to which any provision of Chapter IVB or of any rule made under this Act for carrying out the purposes of that chapter have been contravened. Section 11K prohibits transport of specific goods from any part of India or within any specified area unless accompanied by any transport voucher. Admittedly, both Bombay and silver coins have been declared specified area and specified goods. Section 114 of Customs Act, 1962 makes any person who in relation to any goods, does or omits to do any act whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry for the commission of the offence. On the other hand, an attempt to commit the offence is direct movement towards the commission after preparations are made. In order that a person may be convicted of an attempt to commit a crime, he must be shown first to have had an intention to commit the offence, and secondly to have done an act which constitutes the actus reus of a criminal attempt. The sufficiency of the actus reus is a question of law which had led to difficulty because of the necessity of distinguishing between acts which are merely preparatory to the commission of a crime, and those which are sufficiently proximate to it to amount to an attempt to commit it. If a man buys a box of matches, he cannot be convicted of attempted ars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a transport voucher as contemplated in Section 11K. Therefore, movement of the silver did not attract the penal provisions of Sections 113, 114, 115 and 125 of the Act. 7. In case of Nasu Sheikh and Others (supra) the Hon ble Supreme Court relying on earlier decision of Malkiat Singh v. State of Punjab, AIR 1970 SC 713 = 1969 (2) SCR 663 observed that We say this because the question of distance assumes importance in the light of the decision of this Court in Malkiat Singh v. State of Punjab 1969 (2) SCR 663 = AIR 1970 SC 713. In that case also the question was whether an offence had been committed under Section 7 of the Essential Commodities Act read with paragraph 3 of the Punjab Paddy (Export Control) Order, 1959. It was held that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th it. Even in State of Maharashtra v. Mohd. Yakub and Others [1983 (13) E.L.T. 1637 (S.C.) = 1980 (3) SCC 57] where it was held that only step remained to be taken towards the export of silver was to be loaded on sea-crafts for going out of India and therefore it was held that offence has been committed to export silver, the emphasis was on something reasonably approximate to the commission of offence. It has been held that actuated with intention to transport it would constitute an attempt, it is complete only if an act is done, which is immediate and no more remained to connect it with the commission of act. 9. There are scores of Railway Stations between Kanpur and Bombay separated over a distance of more than 1000 kms and the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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