https://www.taxtmi.com/caselaws?id=333358 A plea of guilt may be treated as valid where the record shows that it was later made expressly and the trial court personally satisfied itself about voluntariness; earlier pleas of not guilty or non-admission in prior applications do not by themselves make the plea involuntary. On sentencing under the Customs Act, the text notes that statutory exclusions limit what may count as special and adequate reasons for a term below the minimum, but genuine mitigating circumstances such as long trial delay, financial distress, and serious family illness may still justify a lesser sentence if they are not excluded by the statute. en-us Wed, 28 Sep 2016 00:00:00 +0530 Wed, 05 Apr 2017 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333358 A plea of guilt may be treated as valid where the record shows that it was later made expressly and the trial court personally satisfied itself about voluntariness; earlier pleas of not guilty or non-admission in prior applications do not by themselves make the plea involuntary. On sentencing under the Customs Act, the text notes that statutory exclusions limit what may count as special and adequate reasons for a term below the minimum, but genuine mitigating circumstances such as long trial delay, financial distress, and serious family illness may still justify a lesser sentence if they are not excluded by the statute. Case-Laws Customs Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333358