https://www.taxtmi.com/caselaws?id=263671 Concurrent findings sustaining conviction for smuggling foreign-origin silver under Section 135 of the Customs Act were left undisturbed because recovery from vehicles, searches, disclosures and seizure proceedings supported illegal possession and movement of the goods. On sentencing, the discussion noted that imprisonment below one year required special and adequate reasons; serious illness and amputation of one applicant justified leniency, while prolonged pendency, absence of antecedents and period already undergone supported reduction for the others. The sentence was modified accordingly, with enhanced fine, while the finding of guilt remained intact. en-us Thu, 16 Oct 2014 00:00:00 +0530 Tue, 08 Sep 2015 10:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263671 Concurrent findings sustaining conviction for smuggling foreign-origin silver under Section 135 of the Customs Act were left undisturbed because recovery from vehicles, searches, disclosures and seizure proceedings supported illegal possession and movement of the goods. On sentencing, the discussion noted that imprisonment below one year required special and adequate reasons; serious illness and amputation of one applicant justified leniency, while prolonged pendency, absence of antecedents and period already undergone supported reduction for the others. The sentence was modified accordingly, with enhanced fine, while the finding of guilt remained intact. Case-Laws Customs Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263671