https://www.taxtmi.com/caselaws?id=41377 Attempt liability arises once preparation ends and the accused, with intent to commit the offence, performs an overt act sufficiently proximate to completion. The SC held that clandestine night movement of silver ingots by truck and jeep, concealment of the goods, transport towards a creek for loading onto a sea-craft, and unloading part of the silver near the creek were not innocent preparations but direct steps in furtherance of unlawful export. Circumstantial evidence was sufficient to establish intention and the actus reus with reasonable certainty. On that basis, the respondents were found to have attempted to export silver out of India, and the acquittal was set aside. en-us Tue, 04 Mar 1980 00:00:00 +0530 Thu, 16 Feb 2017 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41377 Attempt liability arises once preparation ends and the accused, with intent to commit the offence, performs an overt act sufficiently proximate to completion. The SC held that clandestine night movement of silver ingots by truck and jeep, concealment of the goods, transport towards a creek for loading onto a sea-craft, and unloading part of the silver near the creek were not innocent preparations but direct steps in furtherance of unlawful export. Circumstantial evidence was sufficient to establish intention and the actus reus with reasonable certainty. On that basis, the respondents were found to have attempted to export silver out of India, and the acquittal was set aside. Case-Laws Customs Tue, 04 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41377