https://www.taxtmi.com/caselaws?id=437594 A petition seeking enhancement of sentence was rejected as not maintainable because it was pleaded under repealed provisions of the Customs Act with inconsistent statutory references, indicating fatal non-application of mind. On merits, no interference with the sentence was warranted because the trial court had acted on a leniency request made by the customs side, and there was no specific denial of that instruction in the additional affidavit. The conviction was under Section 135(1)(b)(ii) of the Customs Act, and the sentence remained within statutory limits, so the trial court's order was left undisturbed. en-us Tue, 02 May 2023 00:00:00 +0530 Tue, 21 Nov 2023 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437594 A petition seeking enhancement of sentence was rejected as not maintainable because it was pleaded under repealed provisions of the Customs Act with inconsistent statutory references, indicating fatal non-application of mind. On merits, no interference with the sentence was warranted because the trial court had acted on a leniency request made by the customs side, and there was no specific denial of that instruction in the additional affidavit. The conviction was under Section 135(1)(b)(ii) of the Customs Act, and the sentence remained within statutory limits, so the trial court's order was left undisturbed. Case-Laws Customs Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437594