https://www.taxtmi.com/caselaws?id=45780 Sentencing under Section 135(1)(i) of the Customs Act may be modified on equitable grounds without disturbing the conviction, where the Court balances the gravity of the smuggled gold offence against the offender's custodial period, health, family circumstances and claim of being only a carrier. In this instance, the substantive sentence was reduced while the fine was enhanced, and set-off was allowed for custody already undergone under the COFEPOSA Act. The stated principle is that limited leniency in Customs sentencing can be granted where prior detention and personal hardship justify adjustment, while preserving punishment proportionate to the offence. en-us Thu, 12 Mar 1998 00:00:00 +0530 Tue, 13 Jul 2010 17:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45780 Sentencing under Section 135(1)(i) of the Customs Act may be modified on equitable grounds without disturbing the conviction, where the Court balances the gravity of the smuggled gold offence against the offender's custodial period, health, family circumstances and claim of being only a carrier. In this instance, the substantive sentence was reduced while the fine was enhanced, and set-off was allowed for custody already undergone under the COFEPOSA Act. The stated principle is that limited leniency in Customs sentencing can be granted where prior detention and personal hardship justify adjustment, while preserving punishment proportionate to the offence. Case-Laws Customs Thu, 12 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45780