https://www.taxtmi.com/caselaws?id=179990 The Court upheld the petitioner's conviction under Section 135 (1) (a) of The Customs Act, 1962, finding the evidence credible and justifying the conviction. However, considering the petitioner's age, family responsibilities, health issues, and the lengthy legal process, the Court reduced the substantive sentence to the time already served in custody, citing special reasons under the Proviso to Section 135 of the Act. The petition was partly allowed, and the petitioner's sentence was adjusted accordingly. en-us Thu, 10 Jan 2013 00:00:00 +0530 Sat, 07 May 2016 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179990 The Court upheld the petitioner's conviction under Section 135 (1) (a) of The Customs Act, 1962, finding the evidence credible and justifying the conviction. However, considering the petitioner's age, family responsibilities, health issues, and the lengthy legal process, the Court reduced the substantive sentence to the time already served in custody, citing special reasons under the Proviso to Section 135 of the Act. The petition was partly allowed, and the petitioner's sentence was adjusted accordingly. Case-Laws Customs Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179990