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2015 (9) TMI 339 - HC - CustomsEvasion of Duty Smuggling foreign origin silver Appellants were intercepted with silver slabs and they did not had any valid document for possessing recovered silver They were convicted and sentenced under section 135 of Customs Act 1962 Held that - there were ample evidence on record that applicants were smuggling foreign origin silver slabs and thus have contravented provisions of import (control) order No. 17/55 Thus conviction of applicants was based on proper appreciation of evidence therefore conviction recorded by Courts hereby maintained Section 135(3) provides reasons which shall not be considered as special and adequate reasons for awarding sentence of imprisonment for term of less than one year Applicant No. 2 has undergone surgery and had filed medical papers before Court Considering his ill-health and sentence already suffered appellant-2 has made out case for imprisonment of sentence less than one year Appellants have already suffered jail sentence of about 20 months in such circumstances their jail sentence reduced up to 20 months Decided partially in favour of Appellants.
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