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    <title>1971 (4) TMI 37 - Supreme Court</title>
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    <description>A statutory discretion vested in customs officers to decide whether to prosecute does not violate Article 14 when it is controlled by the Act&#039;s object, scheme, and policy and must be exercised reasonably and bona fide; SC upheld Section 187A as valid. The conviction was sustained because no basis was found to disturb the finding of guilt, but the custodial sentence was reduced as excessive in the facts, while the fine and confiscation were left undisturbed.</description>
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    <pubDate>Mon, 05 Apr 1971 00:00:00 +0530</pubDate>
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      <title>1971 (4) TMI 37 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=41349</link>
      <description>A statutory discretion vested in customs officers to decide whether to prosecute does not violate Article 14 when it is controlled by the Act&#039;s object, scheme, and policy and must be exercised reasonably and bona fide; SC upheld Section 187A as valid. The conviction was sustained because no basis was found to disturb the finding of guilt, but the custodial sentence was reduced as excessive in the facts, while the fine and confiscation were left undisturbed.</description>
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      <pubDate>Mon, 05 Apr 1971 00:00:00 +0530</pubDate>
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