2015 (1) TMI 1123

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....ent. ORDER This revision is preferred against two concurrent judgments of the Courts below convicting the petitioner for offences under Sections 132 and 135(1)(b) of the Customs Act, sentencing him to undergo 6 months R.I. and fine of Rs. 5,000/- i/d one month S.I. for offence u/s.132 of the Customs Act and 1 year R.I. and fine of Rs. 5,000/- i/d 2 months S.I. for offence u/s. 135(1)(b) of t....

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.... and sentenced him to undergo 6 months R.I. and fine of Rs. 5,000/- i/d one month S.I. for offence u/s.132 of the Customs Act and 1 year R.I. and fine of Rs. 5,000/- i/d 2 months S.I. for offence u/s. 135(1)(b) of the Customs Act. There-against, the petitioner preferred an appeal in C.A. No. 43 of 2011 before learned Additional District and Sessions Judge, Kancheepuram District, Chengalpattu. Unde....

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....he Courts below had imposed a sentence of 1 year R.I. for offence u/s. 135(1)(b) of the Customs Act under the erroneous impression that such offence attracts mandatory sentence of one year, learned counsel contends that in the facts and circumstances of the case, this Court may reduce the sentence to the period of 80 days already undergone by the petitioner. The petitioner has paid the fine impose....

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....entence as on the date of offence viz., 10-2-2007, the provision there regards having been introduced under Act 22 of 2007 and having come into force on 11-5-2007. Even if an order of quash against the petitioner had been passed on the reasoning that no sanction for prosecution under Section 137 of the Customs Act had been obtained, the prosecution could have moved afresh after obtaining the same.....