purported to be given by the Collector of Customs under Section 137(1) of the Customs Act was not in accordance with the law because ... Customs Act has been given by the Collector of Customs for prosecuting the petitioner under Section 135 of the Customs Act, that only one sanction
Customs Act . He referred to the various provisions in the Customs
Act and the Code of Criminal Procedure . He submitted that the
Code of Criminal ... Customs
Act . Registration of FIR is not a requirement under the Customs Act .
Customs Officers are not police officers. The Customs Officers
officer authorized under the
Customs Act, 1962 '. Thus, in a 'cognizable offence'
under Customs Act, 1962 the Customs Officer would
(Downloaded ... criminal
offences in the Central Excise Act and the Customs Act does
not make the Central Excise Officer/Custom Officer a police
officer, when
powers for customs officials to deal with matters coming within the ambit of the Customs Act . Section 108 of the Customs Act contains provisions ... filed by the appropriate customs officer before such Magistrate with necessary sanction under Section 137 of the Customs Act, will attract the provisions of Section
Customs Act, 1862 , and therefore, Chapter XXIA is not
applicable also does not have any merit. A person accused of offences under
the Customs Act ... follow the procedure of Compounding of
Offences specified under Section 137(3) of Customs
Act, 1962. Moreover, as the accused is accepting the
guilt
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
officer authorized under the
Customs Act, 1962 '. Thus, in a 'cognizable offence'
under Customs Act, 1962 the Customs Officer would
(Downloaded ... criminal
offences in the Central Excise Act and the Customs Act does
not make the Central Excise Officer/Custom Officer a police
officer, when
officer authorized under the
Customs Act, 1962 '. Thus, in a 'cognizable offence'
under Customs Act, 1962 the Customs Officer would
(Downloaded ... criminal
offences in the Central Excise Act and the Customs Act does
not make the Central Excise Officer/Custom Officer a police
officer, when
officer authorized under the
Customs Act, 1962 '. Thus, in a 'cognizable offence'
under Customs Act, 1962 the Customs Officer would
(Downloaded ... criminal
offences in the Central Excise Act and the Customs Act does
not make the Central Excise Officer/Custom Officer a police
officer, when
Customs Act.
He further argued that Section 137 of the Customs Act prohibits taking
of cognizance of the offence by a Court when the sanction ... order issued by the Collector of Customs in this case
under Section 137(1) Criminal Procedure Code [ Customs Act ]
is in any way invalid. Therefore
