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of <h1>Appeal partially allowed, fine increased to Rs. 1,00,000. Accused has 4 weeks to pay. Passport and air ticket released.</h1> <h3>ASST. COLL. OF CUSTOMS Versus MUDAMBI PARTHASARATHY NARAYAN</h3> ASST. COLL. OF CUSTOMS Versus MUDAMBI PARTHASARATHY NARAYAN - 1990 (47) E.L.T. 237 (Bom.) Issues:1. Appeal for enhancement of sentence on the accused by the Assistant Collector of Customs.2. Imposition of sentence by the Chief Metropolitan Magistrate.3. Consideration of extenuating circumstances for imposing a sentence.Analysis:1. The judgment involves an appeal for enhancement of sentence on the accused by the Assistant Collector of Customs. The accused, referred to as 'the Accused,' was charged under various sections of the Customs Act and the Imports and Exports (Control) Act, 1947. The accused pleaded guilty to all charges and was initially sentenced to one day's simple imprisonment and a fine of Rs. 75,000/- on each count by the Chief Metropolitan Magistrate.2. The Assistant Collector of Customs sought enhancement of the sentence, arguing that the accused, despite being educated and from a respectable family, should have received the minimum penalty prescribed by law due to the substantial value of the contraband involved. The defense, on the other hand, highlighted the accused's family circumstances and inability to return to his normal occupation in America, pleading for mercy to be considered in the sentencing.3. The court considered the extenuating circumstances presented by both sides and noted that while imposing the minimum substantive sentence would ruin the accused, the fine imposed was unduly lenient given the value of the contraband goods. As a result, the court partially allowed the appeal, confirming the one day's simple imprisonment but enhancing the fine to Rs. 1,00,000/- on each count. The accused was given four weeks to pay the enhanced fine, failing which he would undergo rigorous imprisonment for six months on each count. The court also ordered the release of the accused's passport and air ticket upon payment of the enhanced fine.
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