https://www.taxtmi.com/caselaws?id=83885 The court set aside the order for confiscation of silver coins and imposition of a penalty on the appellants for transporting goods without prescribed transport vouchers. The court found that the appellants, intercepted with the silver coins, had not taken immediate steps to transport the goods to the specified area without the necessary transport vouchers. The court emphasized the distinction between preparation and attempt in committing an offense, ruling that interception at the preparatory stage did not constitute an attempt. As a result, the appeal was allowed, and the confiscation order and penalty were overturned. en-us Sat, 24 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83885 The court set aside the order for confiscation of silver coins and imposition of a penalty on the appellants for transporting goods without prescribed transport vouchers. The court found that the appellants, intercepted with the silver coins, had not taken immediate steps to transport the goods to the specified area without the necessary transport vouchers. The court emphasized the distinction between preparation and attempt in committing an offense, ruling that interception at the preparatory stage did not constitute an attempt. As a result, the appeal was allowed, and the confiscation order and penalty were overturned. Case-Laws Customs Sat, 24 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83885