https://www.taxtmi.com/caselaws?id=44735 The court upheld the conviction of both accused under Section 135 of the Customs Act for dealing with goods liable for confiscation. Despite arguments for leniency based on factors like age, health, and economic policies, the court emphasized the seriousness of the offense involving smuggling goods worth Rs. 27 lacs. Considering the lack of special reasons for a lesser sentence, the court imposed the minimum sentence of one year of rigorous imprisonment and a fine of Rs. 25,000 on each accused, with additional imprisonment in default. The accused were granted three months to surrender and seek recourse in the Supreme Court if desired. en-us Fri, 11 Apr 1997 00:00:00 +0530 Sat, 03 Jul 2010 14:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44735 The court upheld the conviction of both accused under Section 135 of the Customs Act for dealing with goods liable for confiscation. Despite arguments for leniency based on factors like age, health, and economic policies, the court emphasized the seriousness of the offense involving smuggling goods worth Rs. 27 lacs. Considering the lack of special reasons for a lesser sentence, the court imposed the minimum sentence of one year of rigorous imprisonment and a fine of Rs. 25,000 on each accused, with additional imprisonment in default. The accused were granted three months to surrender and seek recourse in the Supreme Court if desired. Case-Laws Customs Fri, 11 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44735