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[Cites 0, Cited by 1] [Section 137(2)] [Section 137] [Entire Act]

Union of India - Subsection

Section 137(2)(b) in The Customs Act, 1962

(b)where the offence is alleged to have been committed by an officer of customs lower in rank than [Assistant Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).], except with the previous sanction of the [Commissioner of Customs] [ Substituted by Act 22 of 1995, Section 51, for " Collector of Customs" (w.e.f. 26.5.1995).].