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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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