https://www.taxtmi.com/caselaws?id=109072 The Tribunal upheld the decision of the learned Collector (Appeals) regarding the confiscation of goods attempted to be exported, finding that the evidence only showed preparation and not a conclusive attempt. The lack of proof of movement towards the border or forcible removal of goods led to the dismissal of the appeal, with the Tribunal emphasizing the distinction between preparation and attempt in committing the offense. The respondent's evidence of legitimate purchase and engagement of a transport company remained unrefuted, supporting the conclusion that there was no genuine attempt to export the goods. en-us Mon, 21 May 1990 00:00:00 +0530 Thu, 05 Apr 2012 17:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109072 The Tribunal upheld the decision of the learned Collector (Appeals) regarding the confiscation of goods attempted to be exported, finding that the evidence only showed preparation and not a conclusive attempt. The lack of proof of movement towards the border or forcible removal of goods led to the dismissal of the appeal, with the Tribunal emphasizing the distinction between preparation and attempt in committing the offense. The respondent's evidence of legitimate purchase and engagement of a transport company remained unrefuted, supporting the conclusion that there was no genuine attempt to export the goods. Case-Laws Customs Mon, 21 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109072