https://www.taxtmi.com/caselaws?id=247054 The High Court upheld the conviction of two accused under Section 135 of the Customs Act but dismissed the appeal by the Customs Department, emphasizing the need for corroborative evidence to convict co-accused solely based on statements of carriers. The court revised the sentence due to the case's age (over 21 years) and the accused's role, reducing imprisonment to time served but increasing the fine to Rs. 2,00,000 each. Failure to pay within two months would result in serving the remaining sentence, striking a balance between punishment and circumstances. en-us Wed, 03 Jul 2013 00:00:00 +0530 Mon, 10 Apr 2017 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247054 The High Court upheld the conviction of two accused under Section 135 of the Customs Act but dismissed the appeal by the Customs Department, emphasizing the need for corroborative evidence to convict co-accused solely based on statements of carriers. The court revised the sentence due to the case's age (over 21 years) and the accused's role, reducing imprisonment to time served but increasing the fine to Rs. 2,00,000 each. Failure to pay within two months would result in serving the remaining sentence, striking a balance between punishment and circumstances. Case-Laws Customs Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247054