https://www.taxtmi.com/caselaws?id=42684 Section 140-A of the Customs Act, 1962 excludes the Probation of Offenders Act, 1958 for persons convicted under the Customs Act, except where the offender is below 18 years of age, and that exclusion operates at the time of sentencing rather than by reference to the date of the offence. The commentary notes that probation therefore cannot be claimed merely because the offence was committed before the exclusion came into force. It also explains that, where probation is unavailable and the accused has already been heard on sentence, the statutory minimum term of imprisonment should be applied and further examination under Section 248(2) CrPC may be unnecessary. en-us Thu, 06 Jul 1989 00:00:00 +0530 Sat, 12 Jun 2010 16:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42684 Section 140-A of the Customs Act, 1962 excludes the Probation of Offenders Act, 1958 for persons convicted under the Customs Act, except where the offender is below 18 years of age, and that exclusion operates at the time of sentencing rather than by reference to the date of the offence. The commentary notes that probation therefore cannot be claimed merely because the offence was committed before the exclusion came into force. It also explains that, where probation is unavailable and the accused has already been heard on sentence, the statutory minimum term of imprisonment should be applied and further examination under Section 248(2) CrPC may be unnecessary. Case-Laws Customs Thu, 06 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42684