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The Delhi High Court upheld the appellant's guilt under Sections 132 and 135(1)(a) of the Customs Act. The appellant was sentenced to six months R.I. with a fine of Rs. 5,000 and one year R.I. with a fine of Rs. 5,000, to run concurrently. The court considered the appellant's 12 years of trial agony, fine payment, goods confiscation, and two months of incarceration, reducing the sentence to time served. The case was disposed of, and the petitioner in custody was ordered to be released immediately if not required in any other case.
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