https://www.taxtmi.com/caselaws?id=46671 Appellate sentencing review under the Customs Act requires clear justification before enhancing a trial court's sentence. Conviction arose from smuggling foreign-marked gold bars concealed aboard a vessel, with reliance on evidence and statements recorded under the Customs Act. The trial court imposed rigorous imprisonment and a fine after considering mitigating circumstances, including custody, financial condition and inability to obtain bail. The appellate court found no basis to disturb that exercise of sentencing discretion. The request for enhancement was rejected, and the conviction and sentence remained in force. en-us Thu, 10 Jul 2003 00:00:00 +0530 Fri, 23 Jul 2010 12:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46671 Appellate sentencing review under the Customs Act requires clear justification before enhancing a trial court's sentence. Conviction arose from smuggling foreign-marked gold bars concealed aboard a vessel, with reliance on evidence and statements recorded under the Customs Act. The trial court imposed rigorous imprisonment and a fine after considering mitigating circumstances, including custody, financial condition and inability to obtain bail. The appellate court found no basis to disturb that exercise of sentencing discretion. The request for enhancement was rejected, and the conviction and sentence remained in force. Case-Laws Customs Thu, 10 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46671