https://www.taxtmi.com/caselaws?id=47553 The High Court upheld the conviction under Sections 135(l)(a) and 132 of the Customs Act, 1962, in a case where the petitioner challenged the judgment as a whole. The court modified the sentence by reducing the period of imprisonment to time served and increasing the fine to Rs. 20,000 on both counts. The petitioner was directed to deposit the fine within two weeks, failing which the original sentence would be enforced. The court aimed to balance justice and social considerations in its decision. en-us Wed, 14 Sep 2005 00:00:00 +0530 Thu, 29 Jul 2010 13:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47553 The High Court upheld the conviction under Sections 135(l)(a) and 132 of the Customs Act, 1962, in a case where the petitioner challenged the judgment as a whole. The court modified the sentence by reducing the period of imprisonment to time served and increasing the fine to Rs. 20,000 on both counts. The petitioner was directed to deposit the fine within two weeks, failing which the original sentence would be enforced. The court aimed to balance justice and social considerations in its decision. Case-Laws Customs Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47553