https://www.taxtmi.com/caselaws?id=276412 The petitioner was convicted and sentenced to 3 years of rigorous imprisonment, a fine, and default imprisonment for an offense under Section 135 of the Customs Act, 1962. The conviction and sentence were upheld on appeal. The case involved the validity of evidence, procedural aspects, and the quantum of punishment. The court considered mitigating factors such as the petitioner's financial condition, time served, and lack of criminal activity during bail. The sentence was modified to the period already undergone, maintaining the conviction under Section 135 of the Customs Act, 1962. en-us Thu, 07 Dec 2006 00:00:00 +0530 Sat, 10 Nov 2018 12:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276412 The petitioner was convicted and sentenced to 3 years of rigorous imprisonment, a fine, and default imprisonment for an offense under Section 135 of the Customs Act, 1962. The conviction and sentence were upheld on appeal. The case involved the validity of evidence, procedural aspects, and the quantum of punishment. The court considered mitigating factors such as the petitioner's financial condition, time served, and lack of criminal activity during bail. The sentence was modified to the period already undergone, maintaining the conviction under Section 135 of the Customs Act, 1962. Case-Laws Customs Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276412