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Customs Act 1962
Offences and Prosecutions
Section 135A. Preparation (Relevant Updates)
If a
person makes preparation to
export
any
goods
in contravention of the provisions
of this Act, and from the circumstances of the case it may be reasonably
inferred that if not prevented by circumstances independent of his will, he is
determined to carry out his intention to commit the offence, he shall be
punishable with imprisonment for a term which may extend to three years, or with
fine, or with both.
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