https://www.taxtmi.com/caselaws?id=48362 The court upheld the conviction under Section 135(1)(i) of the Customs Act for smuggling gold but altered it to Section 135(1)(ii) due to insufficient evidence on the market value of the seized gold. The sentence was modified to a fine of Rs. 50,000 or three months' simple imprisonment in default. The court considered the petitioner's circumstances and behavior post-incident in making this decision, partially allowing the revision petition. en-us Tue, 18 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48362 The court upheld the conviction under Section 135(1)(i) of the Customs Act for smuggling gold but altered it to Section 135(1)(ii) due to insufficient evidence on the market value of the seized gold. The sentence was modified to a fine of Rs. 50,000 or three months' simple imprisonment in default. The court considered the petitioner's circumstances and behavior post-incident in making this decision, partially allowing the revision petition. Case-Laws Customs Tue, 18 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48362