https://www.taxtmi.com/caselaws?id=177704 An alleged attempt to export silver was not proved because "attempt" under customs law requires more than preparation and needs direct movement towards the prohibited export; suspicious conduct, unexplained records, and storage in a transport godown were insufficient without evidence of a destination or export step. The confiscation and personal penalty were therefore liable to be quashed. The court also held that the writ petition could not be refused for non-exhaustion of alternative remedies because the appeal was time-barred and required deposit of penalty, while revision was discretionary and not equally efficacious. Relief was thus maintainable. en-us Mon, 07 Apr 1969 00:00:00 +0530 Wed, 17 Feb 2016 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177704 An alleged attempt to export silver was not proved because "attempt" under customs law requires more than preparation and needs direct movement towards the prohibited export; suspicious conduct, unexplained records, and storage in a transport godown were insufficient without evidence of a destination or export step. The confiscation and personal penalty were therefore liable to be quashed. The court also held that the writ petition could not be refused for non-exhaustion of alternative remedies because the appeal was time-barred and required deposit of penalty, while revision was discretionary and not equally efficacious. Relief was thus maintainable. Case-Laws Customs Mon, 07 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177704