https://www.taxtmi.com/caselaws?id=42666 The statutory minimum sentence under the Customs Act was treated as capable of relaxation on special facts, where first conviction, contrition, family circumstances and practical hardship made the minimum custodial term unduly harsh. The fine, however, had to remain proportionate to the gravity of the offence and the value of the contraband; a nominal amount was held inadequate and was enhanced to a substantial sum. The custodial sentence of one day's simple imprisonment on each count was maintained, while the appeal succeeded only to the extent of enhancement of fine. en-us Wed, 06 Apr 1988 00:00:00 +0530 Sat, 12 Jun 2010 15:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42666 The statutory minimum sentence under the Customs Act was treated as capable of relaxation on special facts, where first conviction, contrition, family circumstances and practical hardship made the minimum custodial term unduly harsh. The fine, however, had to remain proportionate to the gravity of the offence and the value of the contraband; a nominal amount was held inadequate and was enhanced to a substantial sum. The custodial sentence of one day's simple imprisonment on each count was maintained, while the appeal succeeded only to the extent of enhancement of fine. Case-Laws Customs Wed, 06 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42666