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AMISSAH J.A.: The appellant was convicted of the offence of attempted unlawful exportation of goods. The charge was brought under sections 18 (2) of the Criminal Code, 1960 (Act 29), and section 49 (1) (c) of the Customs and Excise Decree, 1972 (N.R.C.D. 114). Section 18 (2) of the Criminal Code is the provision which creates the offence of attempt to commit a crime. The crime in question in this particular case comes under section 49 (1) (c) of N.R.C.D. 114 which states:
“(1) If any person— . . .
(c) Exports or is concerned in exporting any prohibited or restricted goods contrary to such prohibition or restriction . . .he shall be guilty of an offence . . .”
The particulars of the offence charged said that the goods the appellant had attempted to export were restricted goods. These restricted goods were itemised as cartons of cube sugar, bags of granulated sugar, cartons of Geisha, Omo, toilet rolls, Milo, Lux soap, Guardian soap, Key soap, Bournvita, Nescafe, margarine, sardines, case…