https://www.taxtmi.com/caselaws?id=81388 Contraband recovered from a house away from the customs area did not amount to an attempted export under the Customs Act. Mere possession of passports, air tickets and other preparatory materials showed preparation, but not the proximate overt act required to establish a clear intention to complete unlawful export. Because the confiscatory and penal scheme does not treat preparation alone as sufficient, confiscation and penalties could not be sustained on that basis. Any issue under the NDPS Act was outside the scope of the appeal. en-us Wed, 19 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81388 Contraband recovered from a house away from the customs area did not amount to an attempted export under the Customs Act. Mere possession of passports, air tickets and other preparatory materials showed preparation, but not the proximate overt act required to establish a clear intention to complete unlawful export. Because the confiscatory and penal scheme does not treat preparation alone as sufficient, confiscation and penalties could not be sustained on that basis. Any issue under the NDPS Act was outside the scope of the appeal. Case-Laws Customs Wed, 19 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81388