Section 137 in The Customs Act, 1962
137. Cognizance of offences.
(1) No Court shall take cognizance of any offence under section 132, section ... Act 29 of 2006, Section 32, for " Section 135" (w.e.f. 13.7.2006).] , except with the previous sanction of the [Commissioner of Customs] [ Substituted
Customs Act left to the unguided, uncontrolled and arbitrary discretion of the Customs authorities. The Customs Act does not provide any criteria, nor any guidelines ... Customs Act corresponding to Section 23D of the Foreign Exchange Regulation Act, 1947 (hereinafter referred to as the Exchange Act ). The status or position
purported to be given by the Collector of Customs under Section 137(1) of the Customs Act was not in accordance with the law because ... Customs Act has been given by the Collector of Customs for prosecuting the petitioner under Section 135 of the Customs Act, that only one sanction
Customs Act . He referred to the various provisions in the Customs
Act and the Code of Criminal Procedure . He submitted that the
Code of Criminal ... Customs
Act . Registration of FIR is not a requirement under the Customs Act .
Customs Officers are not police officers. The Customs Officers
failed to prove the sanction as required under Section 137 of the Customs Act and, therefore, the whole prosecution proceedings ... incumbent upon the Customs authorities to obtain the sanction under Section 137(1) of the Customs Act, so as to enable the Court to take
Customs Act, getting a previous sanction is the condition precedent for initiation of prosecution for the offence under the Customs Act . Even though the learned ... customs lower in rank than [Assistant Commissioner of Customs] except with the previous sanction of the [ Principal Commissioner of Customs or Commissioner of Customs
Customs Act, 1962 (hereinafter for brevity referred to as "the
Customs Act ") in which event, as per Section 137 of the
Customs Act ... Customs or the Commissioner
of Customs, who is the authority to accord sanction. However,
the said sanction under Section 137(1) of the Customs Act
Customs Act, 1962 and Rules 3, 6 and 7 of the Customs
(Compounding of Offences) Rules, 2005 which read as under:
Customs Act, 1962
SECTION ... enforcement of the provisions of the Act and the
prevention of evasion of duty under the Customs Act .
13. Compounding of offences is based
investigating into the offence. The Customs authorities cannot,
thereafter, take recourse to Section 137 of the Customs Act,
1962 read with the provisions contained ... Customs Act . Prosecution is distinct from adjudication and
Section 127 of The Customs Act, 1962 itself shows that the award
of confiscation and penalty under
within the meaning of Section 137 of the Customs Act. The learned counsel further contends that to attract the provision of Section ... Customs Act On the fact of it, the order does not sanction prosecution under Section 135 of the Customs Act, for which the petitioner
