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    <title>1972 (2) TMI 109 - Supreme Court</title>
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    <description>The Supreme Court upheld the appellant&#039;s conviction under Section 135 of the Sea Customs Act, 1962, and Section 23 of the Foreign Exchange Regulation Act, 1947. The court affirmed the sentence of three years of rigorous imprisonment under the former count and one year under the latter count, to run concurrently. The appeal was dismissed, with the court finding no grounds to interfere with the lower court&#039;s decision.</description>
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    <pubDate>Thu, 24 Feb 1972 00:00:00 +0530</pubDate>
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      <title>1972 (2) TMI 109 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=281315</link>
      <description>The Supreme Court upheld the appellant&#039;s conviction under Section 135 of the Sea Customs Act, 1962, and Section 23 of the Foreign Exchange Regulation Act, 1947. The court affirmed the sentence of three years of rigorous imprisonment under the former count and one year under the latter count, to run concurrently. The appeal was dismissed, with the court finding no grounds to interfere with the lower court&#039;s decision.</description>
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      <pubDate>Thu, 24 Feb 1972 00:00:00 +0530</pubDate>
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