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1971 (12) TMI 120 - HC - CustomsExtract: ....... acquittal is reversed and the respondent is convicted of an offence under Section 135(b) of the Customs Act and Rule 126P(ii) of the defense of India Rules. He is sentenced to rigorous imprisonment for a period of six months and a fine of ₹ 500.00 or in default of payment of fine to further rigorous imprisonment for a period of three months.
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