TMI Blog1998 (7) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... e process of being taken to Nepal by one Shiv Raj Tiwari. As to Sri Krishna (petitioner in CWP 3177/98) the Adjudicating Authority recorded a finding that `he had made a false claim to smuggled goods at the railway station by producing a railway receipt.' As to V.C. Rao, and eight others the writ petitioners in CW 3276/98 the finding arrived at the Adjudicating Authority is that they were the persons who had by supporting the false name of Sri Krishna abetted in securing the possession/custody and control of the smuggled goods. A penalty of Rs. 5 lakh was imposed on Sri Krishna and a penalty of Rs. 25,000/- each was imposed on Vishal Chand and eight others. These penalties are subject matter of appeals before the CEGAT. The CEGAT has by ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing submissions :- (a) that the goods having been found and seized at the railway station Tikonia which is at a distance from Indo-Nepal border, it cannot be said that the goods were attempted to be exported. It may be said that Shiv Raj Tiwari had intention to export or had made all the preparations to export the goods but there was no `attempt' to do so. (b) that so far as the petitioners before the Court are concerned, none of them has either smuggled or attempted to export the goods. The finding of the Adjudicating Authority as regards Sri Krishna is that he has made a false claim to the goods in question. Though the Adjudicating Authority has used the expression - "impugned smuggled goods," the expression is apparently not appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, and those which are sufficiently proximate to it to amount to an attempt to commit it. The test for determining whether the act of the accused person constituted an attempt or preparation is whether the overt acts already done are such that if the offender changes his mind and does not proceed further in its progress, the acts already done would be completely harmless." 6. So is the view taken in State of M.P. v. Narayan Singh, AIR 1989 S.C. 1789 and Nasir Seikh v. The State of Bihar, AIR 1972 SC 1610. 7. In view of the above said submissions in which we find substance, a case for waiver of pre-deposit was made out clearly and the Tribunal could not have insisted on pre-deposit of the amount of the impugned penalty either wholly o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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