2013 (10) TMI 1313 - SCH - Customs

Quantum of conviction of sentence - Supreme Court dismissed the appeal filed by the assesee against the decision of Tribunal 2014 (5) TMI 903 - CESTAT NEW DELHI wherein Tribunal held that sentence required to be imposed on the respondent even on plea bargaining in terms of Section 265E(c) was one and a half years imprisonment. The respondent in this trial had remained in custody for a period of 7 months. Thus the learned Trial Court committed serious illegality in sentencing the respondent on the period of imprisonment already undergone when the minimum sentence required to be awarded under Section 265E (c) was 1 year.