https://www.taxtmi.com/caselaws?id=237300 Conviction for possession and attempted export of heroin was left undisturbed because the finding of guilt was not challenged on merits. The default sentence for non-payment of fine was reduced to three months on each count, as the accused had nearly completed the substantive term, was in poor health and HIV positive, and had shown satisfactory custody conduct. The ruling treats default imprisonment as distinct from substantive punishment and requires it to remain proportionate to the offence, the fine and the offender's circumstances. The fine and substantive sentence were maintained. en-us Wed, 21 Aug 2013 00:00:00 +0530 Tue, 24 Sep 2013 21:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237300 Conviction for possession and attempted export of heroin was left undisturbed because the finding of guilt was not challenged on merits. The default sentence for non-payment of fine was reduced to three months on each count, as the accused had nearly completed the substantive term, was in poor health and HIV positive, and had shown satisfactory custody conduct. The ruling treats default imprisonment as distinct from substantive punishment and requires it to remain proportionate to the offence, the fine and the offender's circumstances. The fine and substantive sentence were maintained. Case-Laws Customs Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237300