( 1 ) SEC. 135a of the Customs Act which is material for our purpose reads follows:-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". It will appear on reading sec. 135a that for making out a case under sec. 135a of the Customs Act against any person the prosecution has to establish that that person has made preparation to export any goods in contravention of the provisions of the Customs Act and further that from the circumstances of the case it can be reasonably inferred that if not prevented by circumstances independent of his will that person was determined to carry out his intention to commit the offence. It is therefore not enough for the prosecution to make out a case of mere preparation. It has further to make out a case that reason able inference can be drawn from the circumstances that if not prevented by c