Last week, Pooran was suspended by the ICC for four Twenty20 internationals for "changing the condition of the ball" in a ODI against Afghanistan in India.
Cricket Australia banned Australia’s star players Smith and David Warner for a year, while Cameron Bancroft was suspended for nine months, for their part in a plot to use sandpaper to alter the ball during a Test against South Africa last year.
Smith said he had no issues with the wide disparity in the punishments.
"Everyone is different, every board is different, and the way they deal with certain issues," he told reporters ahead of the opening Test against Pakistan in Brisbane this week -- his first Test at home since the tampering scandal.
"For me, I copped it on the chin... it is what it is.
"I don't feel hard done by. It was a long time ago now. I've moved past it and I'm focusing on the present," he added.
The former Australian skipper said he hoped Pooarn would learn from his mistake.
"I know Nicholas, I've played a bit of cricket with him and he's a talented player and someone with a bright future," said Smith, who bounced back from his ban in remarkable fashion by scoring 774 runs in four Ashes Tests against England this year.
"I think he'll learn from his mistake and move past it."
Pooran admitted to "changing the condition of the ball" after video footage showed him scratching the surface with his thumbnail against Afghanistan in Lucknow last week.
"I recognise that I made an extreme error in judgement and I fully accept the ICC penalty," he said.
"I want to assure everyone that this is an isolated incident and it will not be repeated. I promise to learn from this and come back stronger and wiser."