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2019 (12) TMI 798 - MADRAS HIGH COURTConviction of sentence - fist time offender - awarding of sentence / punishment lower than as statutory punishment prescribed under the provisions of the Customs Act - Section 135(3)(1) of Customs Act - HELD THAT:- The provision relied on by the learned counsel for the petitioner is very clear that the special reason excludes the first time offender as per Section 135(3)(i) of the Customs Act. Therefore, the reliance placed by the Magistrate for passing special sentence less than statutory minimum punishment per se appears to be in violation of the provisions of the Customs Act and therefore, the same is liable to be interfered with. The sentence passed by the learned Judicial Magistrate is therefore, contrary to the specific provision of the Customs Act and therefore, it calls for interference from this Court. This Court is of the view that the matter is to be remanded back to the learned Judicial Magistrate for fresh consideration and passing orders in terms of Section 135 of the Customs Act, 1962 - appeal allowed by way of remand.
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