Warehouse of the
Customs with proper acknowledgement. The seized contraband
deposited with the Detention Officer of the Customs, Anna
International Airport, vide Forwarding Memo, dated ... banned psychotropic substance. Thereafter, sanction order
issued under Section 137(1) of the Customs Act. The trial Court,
on the evidence and documents produced, found
concerned, the prior sanction is required as per Section 137 of the Customs
Act, only from the Commissioner. No circular is violated by the petitioner ... complainant would submit that atleast in respect of
the allegation under Section 135(1)(b) , the findings of the Appellate
Authority was based
Warehouse of the
Customs with proper acknowledgement. The seized contraband
deposited with the Detention Officer of the Customs, Anna
International Airport, vide Forwarding Memo, dated ... substance. Thereafter, sanction
order/Ex.P15 issued under Section 137(1) of the Customs Act. The
trial Court, on the evidence and documents produced
pointed out that in the case of Assistant Collector of Customs Vs L.R.Malani 1999 (110) E.L.T. 317 (Supreme Court ... Customs Act is a Bailable one. Further, the offence under Section 135 of the Act is a compoundable one, in terms of Section 137
under Section 137(i) of the Act, accorded sanction for the prosecution of the appellant under Section 135(b)(ii) of the Act before ... trial will follow,
Under Section 137 of the Act, no Court shall take cognizance of an offence under Section 135 except with the previous sanction
proceedings are likely to be initiated against the detenu under the
Customs Act, 1962 and therefore, the show cause notice issued to
the detenu ... Court has
taken the view that the sanction under Section 137 of the Customs
Act to prosecute the detenu by a competent criminal court
proceedings are likely to be initiated against the detenu under the
Customs Act, 1962 and therefore, the show cause notice issued to
the detenu ... Court has
taken the view that the sanction under Section 137 of the Customs
Act to prosecute the detenu by a competent criminal court
vires the provision of the CGST Act being
incapabale of being issued under section 168A of the CGST Act as it is
being arbitrary ... vires
the provisions of the CGST Act being incapable of being issued under
section 1684. of the CGST Act as it is being arbitrary
vires the provision of the CGST Act being
incapabale of being issued under section 168A of the CGST Act as it is
being arbitrary ... vires
the provisions of the CGST Act being incapable of being issued under
section 1684. of the CGST Act as it is being arbitrary
vires the provision of the CGST Act being
incapabale of being issued under section 168A of the CGST Act as it is
being arbitrary ... vires
the provisions of the CGST Act being incapable of being issued under
section 1684. of the CGST Act as it is being arbitrary
