STATE OF MAHARASHTRA vs MOHD. YAKUB S/O ABDUL HAMID & ORS.

The Supreme Court held that the High Court erred in ruling that the respondents' actions constituted mere 'preparations' rather than an 'attempt' to smuggle silver ingots out of India, in violation of the Foreign Exchange Regulation Act, 1947, Imports and Exports (Control) Act, 1947, and the Customs Act, 1962. The Court clarified that 'attempt' encompasses any acts beyond preparation that are proximate to the unlawful export. The Court emphasized that the definition of 'proved' under Section 3 of the Evidence Act does not differentiate between circumstantial and direct evidence, allowing for a conviction based on a high degree of probability of intent to export unlawfully.