https://www.taxtmi.com/caselaws?id=42579 Under the Customs Act, the statutory minimum term for smuggling offences may be reduced only on special and adequate reasons, and personal or economic hardship can be relevant when deciding whether a shorter substantive sentence is justified. Even where the custodial term is moderated, the accompanying fine must remain proportionate to the gravity of the offence and the value of the contraband. A lenient fine can therefore be enhanced where the monetary penalty does not reflect the seriousness of the smuggled goods and the need for an effective deterrent. en-us Fri, 08 Apr 1988 00:00:00 +0530 Sat, 12 Jun 2010 10:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42579 Under the Customs Act, the statutory minimum term for smuggling offences may be reduced only on special and adequate reasons, and personal or economic hardship can be relevant when deciding whether a shorter substantive sentence is justified. Even where the custodial term is moderated, the accompanying fine must remain proportionate to the gravity of the offence and the value of the contraband. A lenient fine can therefore be enhanced where the monetary penalty does not reflect the seriousness of the smuggled goods and the need for an effective deterrent. Case-Laws Customs Fri, 08 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42579