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2014 (4) TMI 1023 - PUNJAB & HARYANA HIGH COURTValidity of Trial Court order - Smuggling of 400 gold biscuits – Prosecution of Carriers - Section 135 of the Customs Act, 1962 - Whether the admission of co-accused u/s 108 of the Customs Act can be the basis of conviction of other co-accused – Held that:- Trial Court has rightly held that statement of co-accused under Section 108 of the Act against the co-accused is a weak type of evidence and conviction of co-accused cannot be based on the uncorroborated statement of co-accused - Counsel for the appellant (Customs) is fair enough to concede that there is no corroborative evidence against Amrik Singh @ Chamku and Balwinder Singh for warranting their conviction u/s 135 of the Customs Act except statements of co-accused under Section 108 of Customs Act - Appeal preferred by the Customs Department stands dismissed being without any merit – Decided against Customs. Validity of Trial Court Order - Unchallenged conviction - Smuggling of gold biscuits – Prosecution of Carriers - Quantum of sentence – Protracted trial of 21 years - Held that:- Learned Senior counsel for the revisionist has not challenged the conviction of both the accused Ajit Pal Singh Sethi and Daljit Singh u/s 135 of the Customs Act - There is concurrent finding of fact recorded by both the Courts below in respect of guilt of revisionists u/s 135 of the Customs Act - So, the conviction recorded by both the Courts below in respect of offence under Section 135 of Customs Act against both the revisionists stands affirmed. Accuseds have already undergone protracted trial of more than 21 years - Even according to the prosecution, the petitioners were simply carriers – Relying upon Jeevraj B. Jain v. Central Excise & Customs Deptt. and another [1999 (2) TMI 625 - SUPREME COURT] – SC had directed the accused to pay a fine of ₹ 1,00,000/- where the occurrence related to the recovery of 600 gold biscuits and the matter was 30 years old – Therefore, keeping in view the ratio of the said authority, the sentence of accuseds stands reduced to the period already undergone - However, their sentence of fine enhanced to ₹ 2,00,000/- each instead of ₹ 10,000/- as imposed by the trial Court – Decided partly in favour of Customs.
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