Customs sentencing may be moderated on equitable grounds, with custody already undergone and hardship weighed against offence gravity.

Sentencing under Section 135(1)(i) of the Customs Act may be modified on equitable grounds without disturbing the conviction, where the Court balances the gravity of the smuggled gold offence against the offender's custodial period, health, family circumstances and claim of being only a carrier. In this instance, the substantive sentence was reduced while the fine was enhanced, and set-off was allowed for custody already undergone under the COFEPOSA Act. The stated principle is that limited leniency in Customs sentencing can be granted where prior detention and personal hardship justify adjustment, while preserving punishment proportionate to the offence.

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Issues: Whether the sentence imposed for the offence under Section 135(1)(i) of the Customs Act required further modification on the ground of leniency and the petitioner's custodial circumstances.

Analysis: The conviction was not in issue. The request was confined to reduction of sentence. The Court took note of the quantity and value of the smuggled gold, the petitioner's plea that he was only a carrier, his health condition, family circumstances, and the period already undergone in custody under the COFEPOSA Act. On that basis, the Court found it appropriate to further reduce the substantive sentence while enhancing the fine.

Conclusion: The sentence was modified by reducing the rigorous imprisonment to six months and enhancing the fine to Rs. 30,000, with set-off for the custody already undergone under the COFEPOSA Act.

Ratio Decidendi: In sentencing matters under the Customs Act, the Court may grant limited modification on equitable considerations, including prior custodial detention and personal hardship, while maintaining the conviction and balancing the gravity of the offence.

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