https://www.taxtmi.com/caselaws?id=41310 In serious gold smuggling offences, sentencing must reflect deterrence, proportionality and the gravity of the contraband. Where foreign-marked gold is deliberately concealed in a specially modified vehicle cavity and the offence affects the economy, a nominal sentence is treated as undue leniency. The lower appellate court's reduction of custodial punishment on the basis that the accused were only carriers was held unsound, because the manner of concealment and the scale of the smuggling operation were material sentencing factors. The sentence was enhanced, with rigorous imprisonment of three years on each of the two charges, to run concurrently, and the fine on the first respondent was maintained. en-us Tue, 19 Oct 1982 00:00:00 +0530 Wed, 02 Jun 2010 09:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41310 In serious gold smuggling offences, sentencing must reflect deterrence, proportionality and the gravity of the contraband. Where foreign-marked gold is deliberately concealed in a specially modified vehicle cavity and the offence affects the economy, a nominal sentence is treated as undue leniency. The lower appellate court's reduction of custodial punishment on the basis that the accused were only carriers was held unsound, because the manner of concealment and the scale of the smuggling operation were material sentencing factors. The sentence was enhanced, with rigorous imprisonment of three years on each of the two charges, to run concurrently, and the fine on the first respondent was maintained. Case-Laws Customs Tue, 19 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41310