TMI Blog2017 (6) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai. 2.3.The record, also shows that the plan made to smuggle red sander logs was stumbled upon by Directorate of Revenue Intelligence (in short, DRI), when, they seized on 26.06.2010, 10.786 metric tons of red sander logs at CONCOR Container Freight Station, Chennai, which were being exported in the garb of combed yarn , under the cover of shipping bill No.3794947, dated 23.06.2010. 3.Admittedly, a show cause notice was issued to the appellant, as also to Mr.Badhusha. 3.1.Concededly, no reply was filed to the show cause notice, either by the appellant or by Mr.Badhusha. 3.2.Furthermore, statements of the appellant as well as Mr.Badhusha were recorded on 04.08.2010, under section 108 of the Customs Act, 1962. 3.3.The recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) of the Act, could have been only ordered, if there was an attempt to either export the goods or they had been bought, within the limits of the customs area for the purpose of being exported. 6.The learned counsel says that admittedly, the subject goods, which were seized, were neither within the customs area nor, was any material placed on record, which would show that there was an attempt to export the goods. 6.1.Based on this submission, the learned counsel contends that this Court needs to interfere with the impugned judgment and order of the Tribunal. 7.Furthermore, we must, also indicate, that the learned counsel has relied upon a definition of export goods which is contained in Section 2(19) of the Act. 8.Before we proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 8.6.The appellant had not only acquired a place for storing the goods, but, had also paid the requisite rent for the said premises. Surender Kumar, the owner of the subject premises, who is said to have received the advance rent from the co-accused, Mr.Badhusha, deposited the said amount with the Department. The amount deposited, is a sum of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat an attempt was being made to smuggle the same out of the Country is misconceived, for the reason, that the plan though still at stage of an attempt was quite proximate to its intended result, which was, to smuggle the goods in issue outside the Country. The steps taken, to which we have made a reference, were not only overt steps but were also approximate to the intended result. Proximity of steps taken to the intended result are quite clearly brought out in the instant case. See the following observations made by the Supreme Court, in this behalf, in the matter of : State of Maharashtra Vs. Mohd. Yakub and others, (1980) 3 Supreme Court Cases 57: 32.Let me now state the result of the search and research: In order to constitute an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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