https://www.taxtmi.com/caselaws?id=254967 The court upheld the conviction of the petitioner under Section 135 of the Customs Act, 1962 but reduced the sentence to the period already served, enhancing the fine. The court considered the time spent in custody and previous judgments in sentencing, ultimately modifying the sentence based on these factors. The appeal focused on the quantum of sentence rather than challenging the conviction, resulting in a reduction of the substantive sentence and an increase in the fine imposed on the petitioner. en-us Wed, 03 Dec 2014 00:00:00 +0530 Tue, 18 Aug 2015 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254967 The court upheld the conviction of the petitioner under Section 135 of the Customs Act, 1962 but reduced the sentence to the period already served, enhancing the fine. The court considered the time spent in custody and previous judgments in sentencing, ultimately modifying the sentence based on these factors. The appeal focused on the quantum of sentence rather than challenging the conviction, resulting in a reduction of the substantive sentence and an increase in the fine imposed on the petitioner. Case-Laws Customs Wed, 03 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254967