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
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
Collector, Customs and Central Excise, Nagpur, has, in exercise of the powers conferred on him under S. 137(1) of the Customs Act ... this case as under at page (1364) :
"Under Section 137 of the Customs Act, no Court can take cognizance of any offence punishable under
sanction Exh. 29 under Section 137 of Customs Act was granted and complaint Exh. 30 came to be filed ... Section 137 of Customs Act 1962 by the Collector of Customs and hence the cognizance could not have been taken. Section 137
sanction for prosecution has been given
by the Customs Authorities under Section 137 of Customs Act.
3. By a fax letter dated 23rd December ... Acts
are vested with various quasi judicial powers. Under Section 137 of the Customs
Act no court shall take cognizance of an offence under Section
Customs Act against both the accused, to which they pleaded not guilty. They contended that their statements were extorted involuntarily from them by the customs ... these accused as required by Section 137(1) of the Customs Act. Section 137 provides that no Court shall take cognisance of any offence under
complaint after obtaining the necessary sanction as contemplated by Section 137 of the Customs Act. In that case the accused would have been entitled ... This complaint is filed with the necessary sanction under Section 137 of the Customs Act. Thus It is clear on the authorities that the investigation
alleged offence before the
compounding authority under section 137(3) of the Customs Act,
1962. Immediately thereafter, the Petitioner has filed the instant
writ petition ... provisions of Customs Act, 1962
for alleged compoundable offence, in respect of
which the Application for compounding as permitted
under the Customs Act, 1962 read
Customs Act without an appropriate sanction vide Section 137(1) of the Customs Act. The sanction relied upon by the Complaint had been given ... Customs Act enumerates the classes of Officers of Customs. Sub-section (a) of Section 3 places Collectors of customs in the first category. Section
Customs Act, 1962 for alleged compoundable offence, in
respect of which the Application for compounding as permitted
under the Customs Act, 1962 with Section ... have also perused
the sub-section 3 of section 137 of the Customs Act, 1962, which permits
compounding of offences under the Customs Act
