https://www.taxtmi.com/caselaws?id=33894 A conviction under the Customs Act was sustained where seizure of gold biscuits from baggage was supported by the proper officer's evidence, independent witnesses, the search list, the test report, and a statement recorded under section 108; the court held that the statement was not barred by section 25 of the Evidence Act and that the finding of guilt rested on sufficient concurrent factual findings. The court also recognised that the proviso to section 135(1)(i) permits a sentence below the statutory minimum for special and adequate reasons recorded in the judgment, and reduced the custodial sentence to the period already undergone on medical grounds, while enhancing the fine and imposing a default sentence. en-us Tue, 16 Sep 2008 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33894 A conviction under the Customs Act was sustained where seizure of gold biscuits from baggage was supported by the proper officer's evidence, independent witnesses, the search list, the test report, and a statement recorded under section 108; the court held that the statement was not barred by section 25 of the Evidence Act and that the finding of guilt rested on sufficient concurrent factual findings. The court also recognised that the proviso to section 135(1)(i) permits a sentence below the statutory minimum for special and adequate reasons recorded in the judgment, and reduced the custodial sentence to the period already undergone on medical grounds, while enhancing the fine and imposing a default sentence. Case-Laws Customs Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33894