Mohamed Shums and Another v. Attorney General – sllr 1982 volume 2 page 576

In the case between Mohamed Shums and Another (exporters trading as “Westway Trades and Industries”) and the Attorney‑General, the court addressed the issue of whether the seizure of goods by Customs Officers—based on discrepancies in packaging weight—constituted an “attempt to export” in violation of sections 44, 57, 125, and 130 of the Customs Ordinance, read with the Exchange Control Act. It was held that the sequence of events did not meet the legal threshold of an “attempt” as defined by law and that Customs’ intervention occurred prematurely prior to the necessary procedural requirements, such as the Bill of Entry and physical export movement. The principle reaffirmed is that mere preparatory acts, in the absence of a definitive attempt aligned with statutory procedures, do not const