https://www.taxtmi.com/caselaws?id=245651 Conviction under Section 135 of the Customs Act was upheld because the evidence was not challenged on merits and the findings below were supported by recovery of Indian and Pakistani currency and other articles. The revision court found no basis to interfere with the finding of guilt. However, the custodial sentence was reduced from one year rigorous imprisonment to the period already undergone, as the petitioner was a first-time offender, had undergone two months and eleven days in custody, faced a prolonged trial, and had not misused bail. Fine liability was left undisturbed. en-us Thu, 30 Jan 2014 00:00:00 +0530 Fri, 04 Apr 2014 10:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245651 Conviction under Section 135 of the Customs Act was upheld because the evidence was not challenged on merits and the findings below were supported by recovery of Indian and Pakistani currency and other articles. The revision court found no basis to interfere with the finding of guilt. However, the custodial sentence was reduced from one year rigorous imprisonment to the period already undergone, as the petitioner was a first-time offender, had undergone two months and eleven days in custody, faced a prolonged trial, and had not misused bail. Fine liability was left undisturbed. Case-Laws Customs Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245651