https://www.taxtmi.com/caselaws?id=156684 The conviction under the Customs Act and the Gold (Control) Act had attained finality, so the Court confined itself to sentence. Taking account of the long lapse of time, the appellants' clean subsequent record and the fact that the conviction rested on a confessional statement, the Court balanced these mitigating factors against the seriousness of the offence and the quantity of gold involved. It held that the interests of justice would be met by substituting a substantial fine for the remaining custodial sentence, while providing that the original sentence would revive if the fine was not paid within the stipulated time. en-us Thu, 18 Feb 1999 00:00:00 +0530 Fri, 07 Mar 2014 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156684 The conviction under the Customs Act and the Gold (Control) Act had attained finality, so the Court confined itself to sentence. Taking account of the long lapse of time, the appellants' clean subsequent record and the fact that the conviction rested on a confessional statement, the Court balanced these mitigating factors against the seriousness of the offence and the quantity of gold involved. It held that the interests of justice would be met by substituting a substantial fine for the remaining custodial sentence, while providing that the original sentence would revive if the fine was not paid within the stipulated time. Case-Laws Customs Thu, 18 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156684