https://www.taxtmi.com/caselaws?id=43931 The Supreme Court of India maintained the conviction and fine under the Customs Act, but reduced the sentence of imprisonment to the period already undergone. The Court noted that the conviction was not challenged on merits and that the dispute was confined to sentence. In the special facts, the appellant was a young non-resident Indian with no previous conviction and no finding of habitual smuggling, and further imprisonment would have caused serious collateral consequences to his settled family and employment abroad. Release was directed if the fine had been paid. en-us Fri, 08 Nov 1985 00:00:00 +0530 Tue, 22 Jun 2010 09:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43931 The Supreme Court of India maintained the conviction and fine under the Customs Act, but reduced the sentence of imprisonment to the period already undergone. The Court noted that the conviction was not challenged on merits and that the dispute was confined to sentence. In the special facts, the appellant was a young non-resident Indian with no previous conviction and no finding of habitual smuggling, and further imprisonment would have caused serious collateral consequences to his settled family and employment abroad. Release was directed if the fine had been paid. Case-Laws Customs Fri, 08 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43931