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2017 (6) TMI 1096 - HC - CustomsSmuggling - red sander logs - allegation against the appellant is that, he had master minded the smuggling of 538 red sander logs which had an approximate value of ₹ 80 Lakhs in the grey market - confiscation - penalty - claim of appellant was that it was only his intention to smuggle which was not put into action - Held that: - The fine distinction between preparation and attempt , is in the given facts and circumstances of the case, not a distinction which is sustainable for the reason that the record shows that, the appellant had taken actions which demonstrate that the intent to smuggle the subject goods out of the Country had been put into action. There was, thus, according to us, a clear attempt to smuggle the subject goods out of the Country, which is evident from the following surrounding facts. Preparation, in our view, is a state of mind, which obtains prior to its manifestation in the form of concrete steps, which are taken to give shape to a plan which germinates in the mind, in the first instance. Once a concrete shape is given to a plan in the form of steps taken on ground, clearly an attempt to smuggle would have been made, as was the case in the instant matter. The appellant miserably failed to prosecute his case, diligently, before the Tribunal. The Tribunal, in our opinion, rightly, after granting adequate opportunities to the appellant, took the decision to decide the matter on merits - appeal dismissed - decided against appellant.
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