https://www.taxtmi.com/caselaws?id=90565 Concealed currency notes carried into the customs enclosure with declarations that nothing further was to be declared, while the traveller was preparing to board an outbound flight, amounted to an attempt to export currency without the required permit; actual crossing of the customs frontier was unnecessary because the offence was complete at the stage of attempt. The Court also held that cognizance was not taken when the Magistrate permitted investigation, issued a search warrant, or issued an arrest warrant for investigative purposes; cognizance arose only when the authorised complaint was filed and the Magistrate applied his mind to proceed with trial. The conviction and proceedings were therefore upheld. en-us Thu, 07 May 1959 00:00:00 +0530 Thu, 04 Sep 2014 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90565 Concealed currency notes carried into the customs enclosure with declarations that nothing further was to be declared, while the traveller was preparing to board an outbound flight, amounted to an attempt to export currency without the required permit; actual crossing of the customs frontier was unnecessary because the offence was complete at the stage of attempt. The Court also held that cognizance was not taken when the Magistrate permitted investigation, issued a search warrant, or issued an arrest warrant for investigative purposes; cognizance arose only when the authorised complaint was filed and the Magistrate applied his mind to proceed with trial. The conviction and proceedings were therefore upheld. Case-Laws Customs Thu, 07 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90565