https://www.taxtmi.com/caselaws?id=41573 Under section 113(d) of the Customs Act, an attempt to export requires overt acts amounting to direct physical movement of the goods out of India; mere completion of shipping formalities or filing of shipping bills is only preparation. The distinction between preparation and attempt is decisive, and only conduct forming part of the actual movement toward export satisfies the statutory requirement. On the stated facts, the goods had not been moved for export and the shipping bills were later sought to be cancelled, so detention and proposed confiscation on the footing of an attempted export were unjustified. en-us Thu, 06 Sep 1984 00:00:00 +0530 Fri, 04 Jun 2010 15:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41573 Under section 113(d) of the Customs Act, an attempt to export requires overt acts amounting to direct physical movement of the goods out of India; mere completion of shipping formalities or filing of shipping bills is only preparation. The distinction between preparation and attempt is decisive, and only conduct forming part of the actual movement toward export satisfies the statutory requirement. On the stated facts, the goods had not been moved for export and the shipping bills were later sought to be cancelled, so detention and proposed confiscation on the footing of an attempted export were unjustified. Case-Laws Customs Thu, 06 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41573