Attempt liability for unlawful export arises when overt acts go beyond preparation and move directly toward completion.

Attempt liability arises once preparation ends and the accused, with intent to commit the offence, performs an overt act sufficiently proximate to completion. The SC held that clandestine night movement of silver ingots by truck and jeep, concealment of the goods, transport towards a creek for loading onto a sea-craft, and unloading part of the silver near the creek were not innocent preparations but direct steps in furtherance of unlawful export. Circumstantial evidence was sufficient to establish intention and the actus reus with reasonable certainty. On that basis, the respondents were found to have attempted to export silver out of India, and the acquittal was set aside.

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Issues: Whether the respondents had, on the facts proved, gone beyond preparation and committed an attempt to export silver out of India in contravention of law.

Analysis: The proved circumstances showed a clandestine movement of silver ingots in a truck and jeep during the night, concealment of the goods, movement towards a creek suitable for loading on a sea-craft, unloading of part of the silver near the creek, and conduct indicating a planned export by sea. The governing principle is that attempt begins when preparation ends and when the accused performs an overt act, done with intent to commit the offence, which is sufficiently proximate to its completion and is not merely remote or preparatory. Circumstantial evidence is enough if it establishes the requisite intention and the actus reus with reasonable certainty. On that standard, the acts already done were not innocuous preparations but steps directly in the course of unlawful export.

Conclusion: The respondents had committed the offence of attempting to export silver out of India; the acquittal was set aside and conviction was warranted.

Ratio Decidendi: An attempt is committed when a person, having formed the intent to commit a specific offence, does an overt act in furtherance of that offence which is sufficiently proximate to its completion and objectively indicates that the offence has entered the stage beyond preparation.

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