https://www.taxtmi.com/caselaws?id=41523 Illegal removal of duty-unpaid tobacco from a licensed warehouse and clandestine storage of non-duty-paid tobacco were treated as an economic offence under the Central Excise Rules, but the Court held that the gravity was not comparable to serious smuggling cases warranting a deterrent jail term. Sentence was required to be proportionate to the breach, the commodity involved and the surrounding facts. Because the original fine was considered too lenient in light of the nature of the violation and the value of the confiscated tobacco, the fine was enhanced to the statutory maximum with default imprisonment, while no substantive sentence of imprisonment was imposed. en-us Mon, 24 Jan 1983 00:00:00 +0530 Fri, 04 Jun 2010 10:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41523 Illegal removal of duty-unpaid tobacco from a licensed warehouse and clandestine storage of non-duty-paid tobacco were treated as an economic offence under the Central Excise Rules, but the Court held that the gravity was not comparable to serious smuggling cases warranting a deterrent jail term. Sentence was required to be proportionate to the breach, the commodity involved and the surrounding facts. Because the original fine was considered too lenient in light of the nature of the violation and the value of the confiscated tobacco, the fine was enhanced to the statutory maximum with default imprisonment, while no substantive sentence of imprisonment was imposed. Case-Laws Central Excise Mon, 24 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41523