https://www.taxtmi.com/caselaws?id=42323 Section 140-A of the Customs Act barred probationary relief for a person convicted under the Act, except where the offender was under eighteen years of age. Because the offence and conviction occurred after that provision came into force, the court held that probation under the Probation of Offenders Act, 1958, or the corresponding criminal procedure provisions, could not be granted. Considerations such as delay, family circumstances, and the probation officer's report could not override the statutory exclusion, so the probation order was set aside and the conviction and sentence were restored. en-us Tue, 11 Nov 1986 00:00:00 +0530 Thu, 10 Jun 2010 14:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42323 Section 140-A of the Customs Act barred probationary relief for a person convicted under the Act, except where the offender was under eighteen years of age. Because the offence and conviction occurred after that provision came into force, the court held that probation under the Probation of Offenders Act, 1958, or the corresponding criminal procedure provisions, could not be granted. Considerations such as delay, family circumstances, and the probation officer's report could not override the statutory exclusion, so the probation order was set aside and the conviction and sentence were restored. Case-Laws Customs Tue, 11 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42323