Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1990 (6) TMI 78

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 32nd Court, Esplanade, Bombay, by his judgment and order dated 23rd December, 1982, in Criminal Case No. 38/CW/1981. The present respondent who was original accused No. 1 along with another were prosecuted under Sections 135 (1)(a) and 135 (1)(b) read with Section 135 (1)(i) of the Customs Act and Section 85 of the Gold (Control) Act, on the allegation that the Revenue Intelligence Authorities i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he learned Counsel, appearing on behalf of the State strenuously contended that the sentence awarded by the trial court is inadequate and the same is less than the minimum sentence prescribed under Section 135(3) of the Customs Act, 1962. Sub-Section (3) of Section 135 of the Customs Act, 1962, runs thus : "For the purposes of sub-sections (1) and (2), the following shall not be considered as sp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat as per the provisions of the said Section it was mandatory on the part of the trial court to have awarded the minimum sentence of one year to the accused for the said offences committed by him, though the Magistrate is empowered to reduce the sentence as per the proviso to sub-section (2) of Section 135 of the Customs Act for some special adequate reasons. However, still sub-section (3) of Sec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ause great hardship to him; secondly, though accused No. 1 was found with the brief case containing gold biscuits still it was not the case of the prosecution that he was the owner of the said gold biscuits and it may be that in order to oblige accused No. 2 he might have carried the said brief case without having any financial interest in the said gold biscuits. After going through the aforesaid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates