https://www.taxtmi.com/caselaws?id=78337 The revision was filed to challenge the judgment of conviction and sentence under Section 135 of the Customs Act, where the petitioner was convicted to undergo rigorous imprisonment for three years and pay a fine of Rs. 5,000. The court found the petitioner had conscious possession and knowledge of the recovered articles, leading to the dismissal of the appeal against the conviction and sentence. Despite being a first-time offender, the court reduced the sentence to one year and nine months, considering mitigating factors but emphasizing the need for deterrence and upholding the law. en-us Tue, 06 Apr 2010 00:00:00 +0530 Sat, 13 Nov 2010 13:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78337 The revision was filed to challenge the judgment of conviction and sentence under Section 135 of the Customs Act, where the petitioner was convicted to undergo rigorous imprisonment for three years and pay a fine of Rs. 5,000. The court found the petitioner had conscious possession and knowledge of the recovered articles, leading to the dismissal of the appeal against the conviction and sentence. Despite being a first-time offender, the court reduced the sentence to one year and nine months, considering mitigating factors but emphasizing the need for deterrence and upholding the law. Case-Laws Customs Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78337