TaxTMI 
TaxTMI 
2007 (9) TMI 142
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....d area under Section 7 of the Customs Act, 1962 and whether Customs Authority found that there was an 'attempt' for export. No specific answer being given appeals were ordered to be dismissed on that date. However, at the time of finalisation of the order it was noticed that neither the BSF found the vehicle at the place notified under Section 7 of the Customs Act, 1962 nor any "attempt" for export was brought to record by Customs Authority for which the matter was again refixed for hearing on the above specific issues to do justice to both sides. 2. The ld. Counsel appearing for the Appellants today argued that neither the Customs Authorities nor the BSF authorities found the goods in the Customs area notified under Section 7 of the Cus....
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....E.L.T. 1637 AIR 1980 SC 1111. The Hon'ble Supreme Court relying on the judgment of Abhayanand Mishra v. State of Bihar reported in (1962) 2 SCR 241 analysed the meaning of term 'attempt' in para 13 of the judgment which reads as under :- "13. Well "Outlines of Criminal law" defined then, what is an "attempt"? Kenny is his "attempt" to commit a crime as the "last proximate act which a person does towards the commission of an offence, the consummation of the offence being hindered by circumstances beyond his control". This definition is too narrow. What constitutes an "attempt" is a mixed question of law and fact, depending largely on the circumstances of the particular case. "Attempt" defies a precise and exact definition. Broadly speakin....
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....y, dispensing pre-deposit all the appeals are heard analogous and disposed by this common order. 5.2 The Hon'ble Supreme Court held in the aforesaid case that smuggling is an anti-social activity and that requires to be combated. In para 15 of the judgment in Yakub's case (supra) the Hon'ble Court held that any one or series of acts committed, beyond the stage of preparation in moving the contraband goods deliberately to the place of embarkation, such act or acts being reasonably proximate to the completion of the unlawful export, then attempt is said to have been committed. 5.3 In Malkiat Singh v. State of Punjab [(1969) 2 SCR 663)], three learned judges of the Supreme Court dealt with a case where paddy, booked by a firm in Punjab t....
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....tempt to commit it. If a man buys a box of matches, he cannot be convicted of attempted arson, however, clearly it may be proved that he intended to set fire to a haystack at the time of the purchase. Nor can he be convicted of this offence if he approaches the stack with the matches in his pocket, but, if he bends down near the stack and lights a match which he extinguishes on perceiving that he is being watched, he may be guilty of an attempt to burn it. Sir James Stephen, in his digest of Criminal Law, art. 50 defines an attempt as follows :- "An act done with intent to commit that crime, and forming part of a series of acts which would constitute its actual commission if it were not interrupted. The point at which such a series of ac....
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....it and, if the third stage is successful, the commission itself. Intention alone or intention followed by preparation are not sufficient to constitute and attempt. But intention followed by preparation followed by any 'act done towards the commission of the offence' is sufficient. 'Act done towards the commission of the offence' are the vital words in this connection". - Page 54. 6. Perusal of the notification issued under Section 7 does not throw light whether Hasanabad was within the notified area to be called Customs area. Further, the record did not reveal the manner how "attempt" was made to export to become successful or failure. That was not brought to record by any evidence. Therefore, the case appears to have been made out at th....