1988 (4) TMI 83 - HC - Customs

Summary

Issues:
1. Criminal appeal for enhancement of sentence on the accused.
2. Imposition of sentence on the accused for customs violations.
3. Consideration of extenuating circumstances for leniency in sentencing.
4. Argument for enhancement of penalty by the Assistant Collector of Customs.
5. Argument for maintaining the sentence by the defense counsel.
6. Application of Section 135(3) of the Customs Act, 1962 in sentencing.
7. Justification of sentence imposed by the Chief Metropolitan Magistrate.
8. Decision on the appeal for enhancement of sentence.

Analysis:

The judgment involves a criminal appeal for enhancement of sentence on the accused, who was charged under various sections of the Customs Act and the Imports and Exports (Control) Act, 1947. The accused was found guilty of smuggling gold valued at Rs. 5,95,200 and was initially sentenced to one day's simple imprisonment and a fine of Rs. 75,000 on each count. The Assistant Collector of Customs appealed for enhancement of the sentence, arguing that the accused, being an educated person, should have received the minimum penalty prescribed by law due to the substantial value of the contraband.

The defense counsel, on the other hand, pleaded for maintaining the sentence, highlighting that the accused, an engineer, was unable to return to America and was unemployed in India, emphasizing that a substantive sentence would ruin him. The court considered Section 135(3) of the Customs Act, which outlines factors not considered as special reasons for awarding a sentence of less than one year, including being a first-time offender and being a carrier of goods.

The court acknowledged the extenuating circumstances but found the fine imposed to be unduly lenient given the value of the contraband. Therefore, the court decided to partially allow the appeal, confirming the imprisonment sentence but enhancing the fine to Rs. 1,00,000 on each count. The accused was given four weeks to pay the enhanced fine, failing which he would undergo rigorous imprisonment for six months on each count. The court also ordered the release of the accused's passport and air ticket upon payment of the fine.