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2013 (5) TMI 68 - CESTAT CHENNAIPenalty U/s 114 of the Customs Act, 1962 - Appellant in the attempt to export of foreign currencies of various denominations, Travellers cheques and Indian currency to Singapore by one Sri Nallaian Pargunam @ Joseph and his wife - Held that:- The expression “attempt” within the meaning of these penal provisions is wide enough to take in its fold 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. Evidence Act does not insist on absolute proof for the simple reason that perfect proof in this imperfect world is seldom to be found - That is why under Section 3 of the Evidence Act, a fact is said to be ‘proved’ when, after considering the matters before it, the Court either believes it to exist or considers its existence so probable that a prudent man ought, under the circumstances of the particular case, to act upon the supposition that it exists The case in hand could not make the appellant a stranger to the offence committed and the appellant proved himself to be familiar to facts and circumstances of the case, he subjected himself to penal proceedings of the law. His involvement in the offence committed being so glaring and not contradicted leading cogent evidence, he was not innocent to claim leniency. Making an overall assessment of facts and circumstances and taking into consideration of the magnitude of his involvement and evidence as well as the role played, it is considered proper to reduce the penalty - Appeal is partly allowed to such extent.
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