Attempted export through customs area was upheld where currency was carried to a foreign-going vessel for delivery.

Carrying Indian and foreign currency to a foreign-going vessel for delivery to a crew member was treated as part of a clandestine export operation, bringing the goods within the customs area for export and amounting to attempted export under the Customs Act. The customs statement was relied on as admissible in the absence of satisfactory rebuttal, and the surrounding circumstances-late-night apprehension at the port jetty, intended delivery before sailing, and expected commission-supported the inference of export intent. On that basis, confiscation was sustained and the personal penalty followed.

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Issues: Whether the appellant's act of carrying Indian currency and foreign currency to a foreign-going vessel for delivery to a crew member amounted to attempted export or bringing goods within the customs area for the purpose of export, so as to justify confiscation and penalty.

Analysis: The statement recorded under customs law was treated as admissible and, in the absence of any satisfactory contrary evidence, was relied upon to ascertain the appellant's role. The surrounding circumstances showed that he was apprehended at the port jetty near the foreign-going vessel late at night, that he intended to hand over the currencies to a crew member, that the vessel was due to sail the next day, and that he was to receive a commission for the delivery. On these facts, the act was not a mere innocent possession of currency in India. The conduct was treated as part of a clandestine export operation, and the case was brought within the second limb of the prohibition against goods brought within customs area for export as well as attempted export. Since the confiscation was sustainable, the penalty also followed.

Conclusion: The appellant's conduct was held to fall within the mischief of attempted export under the Customs Act, and the confiscation and penalty were upheld.

Final Conclusion: The majority affirmed the departmental orders and rejected the appeal, leaving the confiscation and personal penalty undisturbed.

Ratio Decidendi: A person who carries currency to a foreign-going vessel, with knowledge that it is to be delivered to a crew member for removal in the course of the vessel's departure, can be treated as bringing goods within the customs area for the purpose of export and thus as engaging in attempted export under the Customs Act.

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