TaxTMI 
TaxTMI 
1984 (6) TMI 58
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.... respondent No. 1 (hereafter, the respondent) who has admittedly smuggled certain dutiable goods in India of the value of about Rs. 67,600/- should be allowed to be let off with a fine of Rs. 21,000/- only when the law mandates that in such a case the minimum sentence should be imprisonment for a period of 6 months in addition to fine. It is not disputed that the court has jurisdiction to give sen....
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....learned Magistrate that the smuggled goods such as the VCR etc. were brought by the accused across the custom's borders only because there was a marriage in his family. Her contention was that the accused was always intending to take the goods back after the marriage was over. She contends that the accused is an educated person having graduated himself from the Kerala University and he was a perso....
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.... provision under the Customs Law by which the respondent could have informed the customs authorities and could have taken permission from them for such temporary import even without any payment of fees. It beats understanding as to why he wanted to short circuit this legal procedure. The argument of noblehood of his intention leaves me entirely unimpressed. 4. However, it is true that in this cas....
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....tory have all been confiscated, putting him into a loss of about Rs. 67,000/-. To my mind, therefore, the suggestion of Mr. Patwardhan that in case this court is not inclined to impose the punishment of imprisonment, imposition of additional fine of Rs. 15,000/- would meet the ends of justice, is quite reasonable. 6. The order passed by the learned Magistrate relating to sentence is hereby modifi....