https://www.taxtmi.com/caselaws?id=171939 Documentary admissions, seizure records and the Section 108 statement established that the respondent crossed the green channel carrying undeclared gold and falsely declared that no dutiable goods were being carried. The Delhi HC upheld the conviction under Sections 132 and 135(1)(a) of the Customs Act, 1962 and set aside the acquittal, rejecting the defence that duty was intended to be paid. On sentence, the Court reduced the custodial term to the period already undergone, noting the short incarceration already served, payment of fine and separate redemption of the confiscated gold, while maintaining the monetary consequences. en-us Tue, 08 Jul 2014 00:00:00 +0530 Tue, 11 Aug 2015 07:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171939 Documentary admissions, seizure records and the Section 108 statement established that the respondent crossed the green channel carrying undeclared gold and falsely declared that no dutiable goods were being carried. The Delhi HC upheld the conviction under Sections 132 and 135(1)(a) of the Customs Act, 1962 and set aside the acquittal, rejecting the defence that duty was intended to be paid. On sentence, the Court reduced the custodial term to the period already undergone, noting the short incarceration already served, payment of fine and separate redemption of the confiscated gold, while maintaining the monetary consequences. Case-Laws Customs Tue, 08 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171939