DEVCHAND KALYAN TANDEL vs STATE OF GUJARAT

The Supreme Court upheld the conviction of the appellants under Section 135(1)(a) of the Customs Act for carrying silver without a transport voucher. The Court affirmed the High Court's decision to enhance the sentence to two years of rigorous imprisonment and a fine of Rs. 40,000 for one appellant, while maintaining a two-year sentence and Rs. 4,000 fine for the other. The ruling emphasized the importance of compliance with customs regulations and the consequences of contraband transportation.