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 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
Director, Supplies & Disposals, ... vs Shree Cement Limited & Ors on 19 January, 2017
COMPETITION
Telangana Goods and Services Tax Act, 2017
TELENGANA
India
Telangana Goods and Services Tax Act
items. That being so, in terms of
Section 137(3)(c)(ii) of the Customs Act, the Chief Commissioner,
Customs was justified in refusing
Ms. Eera Through Dr. Manjula ... vs State (Govt. Of Nct Of Delhi) on 21 July
Virbhadra Singh & Anr vs Enforcement Directorate & Anr on 3 July, 2017
Author: R
Customs Act being charged before a
Magistrate. Ordinarily, after adjudging
penalty and confiscation of goods or
without doing so, if the Customs Officer
forms ... Collector of
Customs and until a complaint is so filed,
the person against whom an inquiry is
commenced under the Customs Act does not
stand
Customs Act, 1962 and further that,
it is a compoundable offence in view of Section
137(3) of the Act. It is noted that, these
Himachal Pradesh Goods and Services Tax Rules, 2017
HIMACHAL PRADESH
India
Himachal Pradesh Goods and