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Issues:
1. Challenge against the order of conviction and sentencing under Sections 132 and 135(1)(a) of the Customs Act. 2. Question of the appropriate sentence considering the age and circumstances of the accused. Analysis: Issue 1: The petition was directed against the order of conviction dated 7-7-2001 under Sections 132 and 135(1)(a) of the Customs Act, where the accused was sentenced to undergo imprisonment and fines. The counsel for the petitioner did not challenge the judgment on merits but focused on the question of the sentence. The petitioner, a 76-year-old lady, had inadvertently worn her personal jewelry without declaring it, leading to her prosecution. The defense argued that there was no criminal intent, and the court should consider the circumstances leniently. The Customs Department, however, highlighted that the courts had already imposed the minimum sentence. Issue 2: After hearing both parties, the court noted the peculiar nature of the case involving an elderly lady who unknowingly violated customs regulations. Despite facing prosecution since 1989, suffering incarceration, and confiscation of her jewelry, the court found the situation warranted a lesser sentence than the minimum. Considering the ends of justice, the court decided to reduce the imprisonment term to the period already served while upholding the conviction and fine. Consequently, the Criminal Revision Petition and related applications were disposed of, with the petitioner to be released from jail immediately unless required in another case.
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