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2005 (9) TMI 100

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..... ereby the learned Judge has dismissed the appeal while upholding the conviction and sentence imposed on the Petitioner by the learned ACMM vide judgment dated 28th May, 2003 and order on sentence dated 31st May, 2003 holding the Petitioner guilty under Section 135(l)(a) and Section 132 of the Customs Act, 1962. 2. It is contended by Counsel for the Petitioner that the Appellate Court has wrongly .....

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..... trial for eight years and has also paid the fine imposed upon him. He further submits that the Petitioner has undergone the imprisonment of 15 days. He submits that no useful purpose would be served in requiring the Petitioner to undergo the remaining portion of the sentence of imprisonment imposed upon him, when the punishing section itself provides for sentence in lieu of imprisonment. Counsel .....

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..... pellate Court to note merely on the basis of the cause title that the challenge is only to conviction under Section 135(l)(a) of the Customs Act and not to that under Section 132 thereof. In that view of the matter, I set aside that part of the order under challenge. Further, taking into consideration the totality of the circumstances, I am of the view that no useful purpose would be served in req .....

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