Preparation to export prohibited goods under customs law is punishable when intent to commit the offence is reasonably inferred. Preparation to export goods in contravention of the Customs Act is punishable where the circumstances reasonably show a determination to carry out the intended offence unless prevented by circumstances independent of the person's will. The provision addresses preparatory conduct short of actual export and prescribes imprisonment up to three years, or fine, or both.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Preparation to export prohibited goods under customs law is punishable when intent to commit the offence is reasonably inferred.
Preparation to export goods in contravention of the Customs Act is punishable where the circumstances reasonably show a determination to carry out the intended offence unless prevented by circumstances independent of the person's will. The provision addresses preparatory conduct short of actual export and prescribes imprisonment up to three years, or fine, or both.
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