https://www.taxtmi.com/caselaws?id=190107 The High Court upheld the petitioner's conviction and sentence for Customs Act offences, awarding a one year and six months substantive sentence. The Court reduced the sentence to time served, emphasizing a reformative approach and legislative benevolence. The fine was increased to Rs. 25,000, stressing the importance of not exceeding prescribed penalties and applying legislative changes judiciously. The petitioner was directed to pay the fine within four weeks to avoid further imprisonment. en-us Mon, 01 Apr 2013 00:00:00 +0530 Mon, 06 Feb 2017 16:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190107 The High Court upheld the petitioner's conviction and sentence for Customs Act offences, awarding a one year and six months substantive sentence. The Court reduced the sentence to time served, emphasizing a reformative approach and legislative benevolence. The fine was increased to Rs. 25,000, stressing the importance of not exceeding prescribed penalties and applying legislative changes judiciously. The petitioner was directed to pay the fine within four weeks to avoid further imprisonment. Case-Laws Customs Mon, 01 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190107