JETHAMAL PITHAJI vs THE ASSISTANT COLLECTOR 0F CUSTOMS BOMBAY AND ANR.

The Supreme Court upheld the conviction of the appellant under Section 167(81) of the Sea Customs Act, affirming the two-year rigorous imprisonment sentence imposed by the Bombay High Court. The Court found that the prosecution's case was substantiated by the testimony of Sub Inspector Sahani, despite the appellant's claims of contradictory statements. The Court ruled that the evidence presented was sufficient to establish the appellant's guilt beyond reasonable doubt, thereby dismissing the appeal.