TaxTMI 
TaxTMI 
2010 (3) TMI 1065
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....P.S.GOPINATHAN, J. On 13.8.1989, the revision petitioner landed at Thiruvananthapuram Airport from Abu dhabi in an Air India flight. He declared that he had not been carrying any prohibited goods and was permitted to go out without paying any customs duty. Pw1, the Superintendent of Air Customs and Intelligence, Unit at Thiruvananthapuram suspected that the revision petitioner was carrying some....
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....e revision petitioner and others took up a plea of total denial. However, no defence evidence was let in. The learned Chief Judicial Magistrate, on appraisal of the evidence arrived at a finding of guilty against the revision petitioner. The other two accused were found not guilty and were acquitted. The revision petitioner was sentenced to rigorous imprisonment for two years and a fine of Rs. 10,....
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....learned counsel, now the revision petitioner is aged 53 years and that he had been under incarceration for one year under the Cofe posa and had also undergone pretrial imprisonment for about three months and that the entire gold biscuits were confiscated and a penalty of Rs. 25,000/- was imposed by the Customs authorities and in the above circumstance, he is entitled to a little leniency in senten....