TaxTMI 
TaxTMI 
1981 (1) TMI 77
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....splanade, Bombay for an offence under Clause (a) read with Clause (i) of Section 135 of the Customs Act, another under Clause (b) read with Clause (i) of that section and still another under Rule 126(H)(IA) read with Rule 126P(ii) and (iv) of the Defence of India Rules. He was sentenced to rigorous imprisonment for two years and a fine of Rupees 20,000/- and in default of payment of fine rigorous ....
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....nt (which amounted to 2015 tolas) has been confiscated by the Customs Authorities. (b) By the time the High Court pronounced its judgment after remand, the respondent had been facing criminal litigation for a period of 7 years which resulted in a lot of monetary expense and metal agony on his part. (c) The respondent had already been behind the bars for a period of 5 months. (d) No other case o....
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....e a third important consideration. None of these factors, as appearing in the present case, goes to help the respondent. The respondent was not an immature youth at the time of the commission of the 3 offences brought home to him, being no less than 24 years of age. The offence committed by him, already pointed out, involved possession of no less than 2915 tolas of contraband gold and it may well ....