Attempt to export requires direct movement of goods, not mere shipping formalities, for customs confiscation purposes.

Under section 113(d) of the Customs Act, an attempt to export requires overt acts amounting to direct physical movement of the goods out of India; mere completion of shipping formalities or filing of shipping bills is only preparation. The distinction between preparation and attempt is decisive, and only conduct forming part of the actual movement toward export satisfies the statutory requirement. On the stated facts, the goods had not been moved for export and the shipping bills were later sought to be cancelled, so detention and proposed confiscation on the footing of an attempted export were unjustified.

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Issues: Whether the detention of the goods was justified on the footing that the petitioner had attempted to export them so as to attract confiscation under section 113(d) of the Customs Act, 1962.

Analysis: The expression "export" under section 2(18) of the Customs Act, 1962 means taking goods out of India. An attempt to export, therefore, must involve more than completion of shipping formalities or filing of shipping bills; it must show a direct physical movement of the goods in the course of taking them out of India. The distinction between preparation and attempt is material, and only acts forming part of the movement towards actual export constitute the requisite actus reus. On the facts, the petitioner had completed only the preliminary formalities under section 50 and had then sought cancellation of the shipping bills before the goods were moved for export.

Conclusion: The goods were not shown to have been attempted to be exported within the meaning of section 113(d), and detention on that ground was unjustified.

Final Conclusion: The writ petition succeeded because the respondent failed to establish a legally cognizable attempt to export the goods, so confiscation and continued detention could not be sustained.

Ratio Decidendi: For section 113(d) of the Customs Act, 1962, an attempt to export requires overt acts amounting to direct physical movement of the goods towards taking them out of India; mere preparation or compliance with export formalities is insufficient.

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