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10. After hearing the learned counsels for the parties, the only point that arise for my consideration in this revision petition is:

Whether the impugned order passed by the Special Court on the application filed under Section 227 of the Cr.P.C., by the petitioner herein (accused No.1), is perverse and erroneous, warranting interference at the hands of this Court?

11. Learned Senior Counsel for the revision petitioner/accused No.1 in his argument, mainly canvassed only one point that, the charge sheet papers would go to show that, the petitioner was working in the Department of Customs, whereas the sanction order which is marked as Ex.P-11 has been passed by the Commissioner of Central Excise. As admitted by PW-3, in her cross-examination, the sanction order at Ex.P-11 was under Section 136 of the Customs Act, 1962 (hereinafter for brevity referred to as "the Customs Act") in which event, as per Section 137 of the Customs Act, cognizance of offence cannot be taken, except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs. In the instant case, since the sanction was not given by the Commissioner of Customs, but has been given by the Commissioner of Excise, the very sanction being an invalid sanction, the cognizance taken without a valid sanction becomes invalid in the eye of law.