https://www.taxtmi.com/caselaws?id=44038 The High Court reversed the appellate court's acquittal and found the respondent guilty under Section 135(1)(b)(ii) of the Customs Act. The respondent was sentenced to rigorous imprisonment for the period already served and a fine of Rs. 5000, with an additional six months of rigorous imprisonment in default of payment. The court emphasized the procedural aspects of the Customs Act, the burden of proof, and the significance of reasonable belief in smuggling cases. en-us Thu, 11 Aug 1988 00:00:00 +0530 Tue, 22 Jun 2010 16:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44038 The High Court reversed the appellate court's acquittal and found the respondent guilty under Section 135(1)(b)(ii) of the Customs Act. The respondent was sentenced to rigorous imprisonment for the period already served and a fine of Rs. 5000, with an additional six months of rigorous imprisonment in default of payment. The court emphasized the procedural aspects of the Customs Act, the burden of proof, and the significance of reasonable belief in smuggling cases. Case-Laws Customs Thu, 11 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44038