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TMI Blog2019 (12) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner is very clear that the special reason excludes the first time offender as per Section 135(3)(i) of the Customs Act. Therefore, the reliance placed by the Magistrate for passing special sentence less than statutory minimum punishment per se appears to be in violation of the provisions of the Customs Act and therefore, the same is liable to be interfered with. The sentence passed by the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2018 sentencing the respondent to convict him imprisonment till the rising of Court and imposed a fine of ₹ 15000, in default of payment, one month simple imprisonment under Section 241 of Cr.P.C. 2.According to the revision petitioner, the Assistant Commissioner of Custom, the respondent was convicted under Section 135 of the Customs Act, 1962. As per clause 3 of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded to the learned Judicial Magistrate for fresh consideration. 4.At this, the learned counsel appearing for the respondent would stoutly oppose for remanding the matter. The learned counsel would submit that it is entirely the discretion of the Magistrate to award less than the statutory punishment prescribed under the provisions of the Customs Act and if the discretion exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, contrary to the specific provision of the Customs Act and therefore, it calls for interference from this Court. 7.For the above said reasons, this Court is of the view that the matter is to be remanded back to the learned Judicial Magistrate for fresh consideration and passing orders in terms of Section 135 of the Customs Act, 1962. Therefore, the matter is remanded back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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