https://www.taxtmi.com/caselaws?id=47303 A revision against conviction under the Customs Act failed where the recovery of gold, its valuation and the absence of import permission had been accepted by the courts below on official evidence and the accused had not challenged the valuation at trial or in appeal. The Delhi HC held that personal hardship, family circumstances and custody already undergone did not justify a sentence below the statutory minimum for the gold-smuggling offence. As the foundational findings remained intact, no interference with the conviction or sentence was warranted. en-us Mon, 17 Jan 2005 00:00:00 +0530 Wed, 28 Jul 2010 10:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47303 A revision against conviction under the Customs Act failed where the recovery of gold, its valuation and the absence of import permission had been accepted by the courts below on official evidence and the accused had not challenged the valuation at trial or in appeal. The Delhi HC held that personal hardship, family circumstances and custody already undergone did not justify a sentence below the statutory minimum for the gold-smuggling offence. As the foundational findings remained intact, no interference with the conviction or sentence was warranted. Case-Laws Customs Mon, 17 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47303