https://www.taxtmi.com/caselaws?id=80228 An export attempt is complete only when the goods have entered actual physical movement towards leaving India; preparatory acts, including stationary possession of copra in a godown and an intercepted lorry still away from the border, remain preparation and do not amount to attempt. Where the goods had been provisionally released against bond, they were no longer available for confiscation, so confiscation with redemption fine was unsustainable and any penalty based on that confiscation also could not survive. The bond, rather than confiscation, was the proper enforcement route. en-us Sun, 28 May 1989 00:00:00 +0530 Wed, 15 Jun 2011 15:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80228 An export attempt is complete only when the goods have entered actual physical movement towards leaving India; preparatory acts, including stationary possession of copra in a godown and an intercepted lorry still away from the border, remain preparation and do not amount to attempt. Where the goods had been provisionally released against bond, they were no longer available for confiscation, so confiscation with redemption fine was unsustainable and any penalty based on that confiscation also could not survive. The bond, rather than confiscation, was the proper enforcement route. Case-Laws Customs Sun, 28 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80228