https://www.taxtmi.com/caselaws?id=48375 Sentence under Section 135(1)(i) of the Customs Act was confined to the quantum of punishment, as the conviction was not challenged on merits. The offence was treated as one involving prohibited goods, carrying imprisonment up to seven years, but the proviso required a minimum of one year unless special and adequate reasons justified a lesser term. As no such reasons were recorded by the trial or appellate court, the sentence was reduced to the statutory minimum. The conviction remained undisturbed. en-us Fri, 04 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48375 Sentence under Section 135(1)(i) of the Customs Act was confined to the quantum of punishment, as the conviction was not challenged on merits. The offence was treated as one involving prohibited goods, carrying imprisonment up to seven years, but the proviso required a minimum of one year unless special and adequate reasons justified a lesser term. As no such reasons were recorded by the trial or appellate court, the sentence was reduced to the statutory minimum. The conviction remained undisturbed. Case-Laws Customs Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48375