https://www.taxtmi.com/caselaws?id=800204 Concurrent factual findings on customs misdeclaration are ordinarily not disturbed in criminal revision unless perversity is demonstrated. Export certification of granite cobble stones followed by interception of red sander logs, coupled with an untraceable transport vehicle, fictitious intermediaries and no theft complaint, supported the findings. For sentencing, where prohibited goods are not covered by Section 123, the maximum imprisonment under Section 135(1)(ii) applies. Time already spent in custody and substantial delay since the occurrence may justify reducing imprisonment to time served while retaining fines and default imprisonment. en-us Tue, 15 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800204 Concurrent factual findings on customs misdeclaration are ordinarily not disturbed in criminal revision unless perversity is demonstrated. Export certification of granite cobble stones followed by interception of red sander logs, coupled with an untraceable transport vehicle, fictitious intermediaries and no theft complaint, supported the findings. For sentencing, where prohibited goods are not covered by Section 123, the maximum imprisonment under Section 135(1)(ii) applies. Time already spent in custody and substantial delay since the occurrence may justify reducing imprisonment to time served while retaining fines and default imprisonment. Case-Laws Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800204