Section 156 (1) (8) of the Customs Act 1969 (V9 1898), Section 412, was voluntarily confessed by the accused and accordingly he was convicted and sentenced to six years imprisonment. For years, RI appeals were applicable only in relation to the sentence, since the penalty was based on the conviction of the accused so he was involved in the crime. Had expressed regret over the incident and had expressed regret that in the circumstances, the punishment for the accused was extremely severe and was reduced to one year. Section: Section 50,000 fine with default penalty of Rs. 50,000. Section I
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