https://www.taxtmi.com/caselaws?id=41853 The Supreme Court upheld the conviction under the Sea Customs Act after the State's appeal against acquittal, finding no infirmity in the High Court's restoration of the trial conviction. It then reduced the custodial sentence because the appellants were elderly, in poor health, and had faced proceedings for nearly 25 years. The sentence was confined to imprisonment already undergone, with a fine imposed in place of further jail time. The conviction remained intact, but the punishment was modified on compassionate and equitable considerations. en-us Wed, 18 Feb 1987 00:00:00 +0530 Mon, 07 Jun 2010 14:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41853 The Supreme Court upheld the conviction under the Sea Customs Act after the State's appeal against acquittal, finding no infirmity in the High Court's restoration of the trial conviction. It then reduced the custodial sentence because the appellants were elderly, in poor health, and had faced proceedings for nearly 25 years. The sentence was confined to imprisonment already undergone, with a fine imposed in place of further jail time. The conviction remained intact, but the punishment was modified on compassionate and equitable considerations. Case-Laws Customs Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41853