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TMI Blog2013 (5) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ake the appellant a stranger to the offence committed and the appellant proved himself to be familiar to facts and circumstances of the case, he subjected himself to penal proceedings of the law. His involvement in the offence committed being so glaring and not contradicted leading cogent evidence, he was not innocent to claim leniency. Making an overall assessment of facts and circumstances and taking into consideration of the magnitude of his involvement and evidence as well as the role played, it is considered proper to reduce the penalty - Appeal is partly allowed to such extent. - C/351/2002 - 193/2012 - Dated:- 5-3-2012 - Dr. Chittaranjan Satapathy and Shri D.N. Panda, JJ. Shri Abdul Nazeer, Advocate, for the Appellant. Shri Parmod Kumar, SDR, for the Respondent. ORDER Noticing role of this appellant in the attempt to export of foreign currencies of various denominations, Travellers cheques and Indian currency of aggregate value of Rs. 3,53,79,061/- to Singapore by one Sri Nallaian Pargunam @ Joseph and his wife, the appellant was penalised as an abettor under Customs Act, 1962 (hereinafter referred to as the Act) in terms of adjudication order dated 2-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... encies as done earlier and send them through air passengers in about a month s time, that accordingly, he obtained from various brokers and operators and kept the foreign currencies ready in bundles as done in the last occasion, that as Shri Jafaruhllah had not made arrangements for air passengers, he (Sickander) approached Shri Sheik Abdullah and Shri Shaikh Abdullah informed him (Sickander) that his (Abdullah s) friend Shri Nallian Pargunam and his wife were to leave for Singapore on 8-3-96, that since the said passengers were to travel by MAS flight and as the same was not convenient for sending the money, he (Sickander) asked Shri Sheik Abdullah to request the said passengers to go IC Flight on 10-3-96 and also told him (Abdullah) that he would bear the cost of the air tickets, that on 8-3-96, he (Sickander) arranged for car TMI-504 from Om Sakthi Travels and kept the box containing foreign currencies and Indian currency in the dickey of the said car which was not known either to the driver of the car or anyone in the travel agency and left the car in office of the travel agency as no one else would use the car since the same has been booked in his name, that on 9-3-96 he met S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers; that Shri Sickander had arranged for the tickets for the passengers; that he had met Shri Sheik Abdullah in Shri Sickander s house on 10-3-96 when the arrangements were being made. Further, Shri Sickander has also in his statement implicated Shri A. Jabarullah as a person who had arranged passengers earlier and in the instant case he had met Sheik Abdullah in Shri Sickander s house and accompanied them to the Airport. From this it is amply clear that Shri A. Jabarullah has abetted the illegal export of foreign currencies/travellers cheques by Shri Nallaian Pargunam and is, therefore, liable for penalty under Sec. 114 of the Customs Act, 1962. 4. Learned counsel appearing on behalf of the appellant submitted that the facts stated to have been admitted by the appellant were retracted as is stated in ground No. 3 of the appeal memorandum. Therefore, there was no evidence against the appellant for levy of penalty of Rs. 5 lakhs. It was also argued that the appellant did not travel in the car in which the persons from whose custody impugned goods were found for which there was no admission of offence committed and when the appellant went in an auto along with another to see off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preparation and attempt . Attempt begins where preparation ends. In sum, a person commits the offence of attempt to commit a particular offence when (i) he intends to commit that particular offence; and (ii) he, having made preparations and with the intention to commit the offence, does an act towards its commission; such an act need not be the penultimate act towards the commission of that offence but must be an act during the course of committing that offence. 8. Penal provisions are enacted to suppress the evil of smuggling which is an anti-social activity adversely affecting the public revenues, the earning of foreign exchange, the financial stability and the economy of the country. Such provisions should be construed in manner which would suppress the mischief, promote their object, prevent their subtle evasion and foil their artful circumvention. Thus construed, the expression attempt within the meaning of these penal provisions is wide enough to take in its fold any one or series of acts committed, beyond the stage of preparation in moving the contraband goods deliberately to the place of embarkation, such act or acts being reasonably proximate to the completion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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