https://www.taxtmi.com/caselaws?id=48536 A revision filed only by the accused could not be used to convert the conviction into the graver form under the Customs Act where the State had not challenged the appellate court's mistaken treatment of the offence. The evidence showed concealment of gold biscuits and US dollars without disclosure or payment of duty, but the conviction was retained only under the lesser clause. The Court also treated the accused's financial hardship, his wife's medical condition, family responsibility, the lapse of time, and prior preventive detention as special circumstances warranting reduction of sentence. The punishment was therefore softened to a fine with a default term of simple imprisonment. en-us Mon, 01 Dec 2008 00:00:00 +0530 Sat, 22 Nov 2014 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48536 A revision filed only by the accused could not be used to convert the conviction into the graver form under the Customs Act where the State had not challenged the appellate court's mistaken treatment of the offence. The evidence showed concealment of gold biscuits and US dollars without disclosure or payment of duty, but the conviction was retained only under the lesser clause. The Court also treated the accused's financial hardship, his wife's medical condition, family responsibility, the lapse of time, and prior preventive detention as special circumstances warranting reduction of sentence. The punishment was therefore softened to a fine with a default term of simple imprisonment. Case-Laws Customs Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48536