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2011 (6) TMI 625 - CESTAT, MUMBAIWhether diamonds confiscated by the learned Commissioner and offered for redemption by the Courier were liable to confiscation under Section 113 of the Customs Act - Counsel has relied on the interpretation given in the aforecited cases to the expression 'attempt to export'. In his view, an attempt to export any goods should be reflected by positive acts like bringing of the goods to the customs area, filing of shipping bill etc. In the absence of such acts in this case, it cannot be held that the diamonds were attempted to be exported. In this manner, it has been argued that clauses (d), (e) and (i) of Section 113 of the Customs Act are not applicable. Therefore, the goods are liable to be released unconditionally to the owner adjudged by the Criminal Court – Held that:- as the goods were not brought within the limits of any customs area for any purpose whatsoever, clause (d) cannot be applicable. Obviously, the opening part of the said clause has been overlooked by the learned Counsel. 'Any goods attempted to be exported' is an independent leg of clause (d). The adjudicating authority has to determine whether the diamonds were 'attempted to be exported contrary to any prohibition imposed by or under the Customs Act or any other law for the time being in force. appeals allowed by way of remand
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