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1992 (7) TMI 89 - SC - CustomsConviction and sentence under S. 135 of the Customs Act - Held that:- The evidence in the present case discloses that all the wrist watches are having foreign marks. The customs officers taking into consideration the various impelling circumstances appearing in the case, have arrived at the conclusion on a reasonable belief that these goods are smuggled goods. As rightly pointed out by the learned Addl. Solicitor General, the respondents from whom these contrabands were seized have not satisfactorily discharged the burden of proof cast upon them as required by S. 123 of the Customs Act that they are not sumggled goods. No compunction in coming to the conclusion that the prosecution has established its case. Hence we are unable to agree with the reasons given by the High Court. In the result we set aside the judgment of the High Court and restore the judgment of the trial court as confirmed by the appellate court so far as the conviction is concerned. Having regard to the above submission to the question of sentence that the learned counsel appearing for the respondents after stating that the offence took place in 1973; that both the respondents have suffered the imprisonment for some period and that the value of the contrabands seized from the 1st respondent was at ₹ 2,590/- and the value of the wrist watches seized from the 2nd respondent was ₹ 925/-, prayed for lenient sentence, we while confirming the conviction under S. 135 of the Customs Act modify the sentence of imprisonment to the period already undergone but retain the fine amount of ₹ 2,000/- imposed on each of the respondents by the courts below. The appeal is allowed.
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