Delhi High Court: A Single Judge Bench comprising of Rekha Palli, J. while disposing of a petition, waived of the sentence awarded to the petitioner on grounds of parity with the co-accused.
The petitioner was convicted by the Magistrate under Section 132 and 135(1) (a) of the Customs Act for evading customs duties payable at the airport on the import of certain household items. He was sentenced to undergo imprisonment for a period of 6 months along with a fine of Rs 50,000 on each count. The petitioner did not challenge his conviction but sought suspension of sentence. it was submitted that he had already paid the fine and undergone 2 months of imprisonment.
The High Court perused the record and noted that the petitioner was working as an authorised representative of the co-accused and smuggled certain goods by misdeclaring the same before customs authorities. On facts, it was proved that both the accused were equally culpable. It was also noted that the remaining sentence of the co-accused had already been waived off. The Court was of the opinion that the petitioner was entitled to the same benefits as that of the co-accused. Accordingly, his sentence was reduced to the period already undergone subject to the petitioner depositing an additional fine of Rs 25,000. [R.K. Anand v. Commr. of Customs,2018 SCC OnLine Del 12593, decided on 27-11-2018]