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        <h1>Court acquits one, upholds another with reduced sentence, considering coercion and personal changes.</h1> <h3>Lakhwinder Kaur Versus Assistant Collector of Customs, Customs Division, Amritsar And Visa-Versa</h3> The appellate court acquitted one accused due to lack of evidence beyond confessional statements, while upholding the conviction of another with a reduced ... Evasion of duty – Appeal against conviction – BSF apprehended accused while traveling on motorcycle and 213 gold biscuits of foreign origin were recovered – Trial Court ordered conviction and sentence accused 3 and 5 under Section 135 while accused-4 was declared proclaimed offender – In appeal accused-5 was acquitted while conviction of accused-3 was upheld – Held that:- Evident from statements of accused-3 parents as well as her confessional statement that she had been forced to accompany her parents on day of recovery – Accused-3 was unmarried girl at relevant time and had no option but to succumb to pressure of her parents – In these circumstances, it would be just and expedient to reduce sentence qua imprisonment of accused-3 to period already undergone by her – Accordingly, conviction of accused-3 under Section 135 of Act is upheld – However, sentence qua imprisonment is reduced – Revision hereby disposed of. Issues Involved:1. Conviction and sentencing under Section 135 of the Customs Act, 1962.2. Appeal against the conviction and sentencing of the accused.3. Reduction of sentence based on circumstances of the accused.Analysis:1. Conviction and Sentencing under Section 135 of the Customs Act, 1962:The prosecution's case involved the apprehension of individuals with a significant amount of gold biscuits of foreign origin. The accused were found in possession of the gold biscuits along with other incriminating items. Confessional statements were made before the custom authorities, leading to a complaint under Section 135 of the Customs Act, 1962. The trial court convicted and sentenced some of the accused under this section, while one was declared a proclaimed offender.2. Appeal Against Conviction and Sentencing:In an appeal, the appellate court acquitted one of the accused due to lack of evidence apart from confessional statements. However, the conviction of another accused was upheld, albeit with a reduced sentence. The accused who was convicted appealed against the decision, arguing that she was forced to accompany her parents during the incident. The counsel for the accused highlighted her personal circumstances, including being unmarried at the time of the recovery and now having family responsibilities. The appellate court's decision to acquit one accused was based on the lack of substantive evidence beyond confessional statements.3. Reduction of Sentence Based on Circumstances of the Accused:The court considered the circumstances surrounding the accused who appealed for a reduction in the sentence. It was noted that the accused had been coerced by her parents to accompany them during the incident. The court acknowledged the change in her personal situation, being married with children to care for. Taking these factors into account, the court upheld the conviction but reduced the sentence to the period already served by the accused.In conclusion, the judgment disposed of the criminal revision and dismissed the criminal appeal, maintaining the conviction of one accused under Section 135 of the Customs Act, 1962, while reducing her sentence based on the specific circumstances presented during the proceedings.

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