law: Custom Act, 1962 
  135.
  
  Evasion of Duty or Prohibitions. – 
  (1)
  
  Without prejudice to any action that may be taken under this Act, if any person
  
  –
  (a) is in relation to any goods in any way knowingly concerned in any
  
  fraudulent evasion or attempt at evasion of any duty chargeable thereon or of
  
  any prohibition for the time being imposed under this Act or any other law for
  
  the time being in force with respect to such goods, or
  (b) acquires possession of or is in any way concerned in carrying,
  
  removing, depositing, harbouring, keeping, concealing, selling or purchasing or
  
  in any other manner dealing with any goods which he knows or has reason to
  
  believe are liable to confiscation under section 111, he shall be punishable, -
  ( i ) in the case of an offence relating to any
  
  of the goods to which section 123 applies and the market price whereof exceeds
  
  one lakh of rupees, with imprisonment for a term
  
  which may extend to seven years and with fine :
  Provided that in the absence of special and
  
  adequate reasons to the contrary to be recorded in the judgment of the court,
  
  such imprisonment shall not be for less than three years;
  (ii) in any other case, with imprisonment for a term which may extend to
  
  three years, or with fine, or with both.
  (2)
  
  If any person convicted of an offence under this section or under sub-section
  
  (1) of section 136 is again convicted of an offence under this section, then,
  
  he shall be punishable for the second and for every subsequent offence with
  
  imprisonment for a term which may extend to seven years and with fine :
  Provided
  
    that in the absence of special and
  
  adequate reasons to the contrary to be recorded in the judgment of the court
  
  such imprisonment shall not be for less than one year.
  (3)
  
  For the purposes of sub-sections (1) and (2), the following shall not be
  
  considered as special and adequate reasons for awarding a sentence of
  
  imprisonment for a term of less than one year, namely :- 
  ( i ) the fact that the accused has been
  
  convicted for the first time for an offence under this Act;
  (ii) the fact that in any proceeding under this Act, other than a
  
  prosecution, the accused has been ordered to pay a penalty or the goods which
  
  are the subject matter of such proceedings have been ordered to be confiscated
  
  or any other action has been taken against him for the same act which
  
  constitutes the offence;
  (iii) the fact that the accused was not the principal offender and was
  
  acting merely as a carrier of goods or otherwise was a secondary party to the
  
  commission of the offence;
  (iv) the age of the accused.