https://www.taxtmi.com/caselaws?id=44048 The court upheld the petitioner's conviction under Sections 132 and 135 (i)(a) of the Customs Act for attempting to smuggle gold biscuits. The evidence, including recovery of the contraband and the confessional statement, supported the conviction. Despite arguments against the reliance on the confession, the court found it valid. Legal precedents cited by the defense were deemed inapplicable. The court emphasized the sufficiency of evidence establishing the foreign origin of the contraband. Extenuating circumstances, such as financial difficulties, did not warrant a reduction in the sentence. The imposed two and a half years' imprisonment was considered appropriate, and the petition was dismissed for lacking merit. en-us Tue, 01 Oct 1991 00:00:00 +0530 Tue, 22 Jun 2010 17:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44048 The court upheld the petitioner's conviction under Sections 132 and 135 (i)(a) of the Customs Act for attempting to smuggle gold biscuits. The evidence, including recovery of the contraband and the confessional statement, supported the conviction. Despite arguments against the reliance on the confession, the court found it valid. Legal precedents cited by the defense were deemed inapplicable. The court emphasized the sufficiency of evidence establishing the foreign origin of the contraband. Extenuating circumstances, such as financial difficulties, did not warrant a reduction in the sentence. The imposed two and a half years' imprisonment was considered appropriate, and the petition was dismissed for lacking merit. Case-Laws Customs Tue, 01 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44048