https://www.taxtmi.com/caselaws?id=44413 The SC dismissed the appeals, affirming the conviction and enhanced sentences imposed by the HC. The court validated the application of the presumption under Section 138A of the Customs Act, rejecting the appellants' pleas for leniency based on time served. The appellants were instructed to surrender and complete their sentences. en-us Thu, 08 Aug 1996 00:00:00 +0530 Mon, 20 May 2024 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44413 The SC dismissed the appeals, affirming the conviction and enhanced sentences imposed by the HC. The court validated the application of the presumption under Section 138A of the Customs Act, rejecting the appellants' pleas for leniency based on time served. The appellants were instructed to surrender and complete their sentences. Case-Laws Customs Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44413