Customs Act, 1962 and interest
should not be charged in terms Section 75 A (2) r/w
Section 28 AB of the Customs Act ... Customs Act, 1962 , has accorded sanction under
Section 137 (2) (b) of the Customs Act, 1962 for the
prosecution of accused who is proprietor
itself. By the above
acts, accused has committed the offence of cheating,
misdeclaration of export goods to customs and fraudulent
export/attempt to export ... DGFT. The Commissioner of Customs,
Bangalore has accord sanction by virtue of the provisions of
section 137(1) of Customs Act, 1962, has accorded sanction
C.C.B Bangalore , Gangammanagudi Ps vs Mehdi Masroor Biswas on 31 January, 2024
KABC010132702015
Shree Kashi Math Samsthan Varanasi vs Raghavendra Tirtha Alias Shivananda on 26 February, 2024
KABC010174722017
State By Cbi/Acb vs Shri. B. Dinesh on 30 March, 2022
KABC010025522018
IN THE
Customs Act is not sustainable.
12. Sec.135(1)(b) of the Customs Act, 1962. reads that -
"if any person acquires possession ... applied the mind while
according the sanction. Sec.137 (1) of the Customs Act,
1962 mandate the sanction either from the Principal
Commissioner of Customs
Section 25 of the Indian Evidence Act
and the conviction on the basis of the statements to the
Customs officers was maintainable.
25. The learned ... sanction order is contrary to
Section 137(1) of the Customs Act, which only empowers
Commissioner of Customs to accord sanction, whereas
Customs Act, 1962, by attempting to smuggle gold of foreign
origin weighing 2566.08 grams worth Rs.67,61,621/-, into India without
payment of customs ... Principal Commissioner of Customs has accorded
sanction as required under section 137 of the said Act, to launch criminal
prosecution against the accused herein
marked the certificate under Section 65B of
the Indian Evidence Act, the customer application form, CDR
and Cell ID details ... Evidence Act,
customer application form, CDR and the Cell site address of the
mobile No.9611294580 as Ex.P.134 to Ex.P.137 respectively
Cbi/Acb vs No.1 Sri.John Joshua Mathew S/O John on 4 November
