Customs Act and other relevant enactments. Amendments and
changes were made in section 135 of Customs Act, 1962 vide
Finance Act, 2007 and Finance Act ... relating to threshold
limit/categorization of offences. Moreover, section 137 of Customs
Act, 1962, has been amended and provisions of compounding of
offences had been
prosecution of the offenders by the Custom Authorities is required under Section 137 of the Customs Act which provides that no Court shall take cognizance ... Magistrate will not apply for grant of sanction u/s 137 for the Customs Act . The sanction exh. 4 was found by the Additional Sessions
Customs Officer can so exercise only in cases of bailable offences. The offences under the Customs Act required to be dealt with by the Customs ... Customs Act to be dealt with, investigated and enquired into by the Customs Officers, the inquiry and investigation to be controlled by the Customs Officers
Mukesh Kumar S/O Jai Kishan Sharma vs State Of Gujarat & on 6 May
The Principal Commissioner Of Customs vs Kishan Manjibhai Gadhesariya on 14 February, 2022
Author: J
Nileshbhai Natubhai Patel vs The State Of Gujarat on 14 October, 2021
Author: Vipul M
Nileshbhai Natubhai Patel vs The State Of Gujarat on 14 October, 2021
Author: Vipul M
Section 137(1) r/w
Section 2(8) of the Act against the accused for the offence
punishable under Section 135 of the Act ... said diamonds were seized by the custom officers.
15. Subsequently, sanction under Section 137(1) of the
Act has been accorded by the competent officer
proceedings were sanctioned by the authority empowered
under Section 137(1) of the Customs Act and accordingly,
complaint being Criminal Complaint
proceedings were sanctioned by the authority
empowered under Section 137(1) of the Customs Act and
accordingly complaint being Criminal Complaint