investigating into the offence. The Customs authorities cannot,
thereafter, take recourse to Section 137 of the Customs Act,
1962 read with the provisions contained ... Customs Act . Prosecution is distinct from adjudication and
Section 127 of The Customs Act, 1962 itself shows that the award
of confiscation and penalty under
steps to
file petition for compounding the offence under Section 137(3) of Customs Act,
if possible once my visa is extended by FRRO, Chennai ... respondent for compounding the offence as per Section 137(3) of
Customs Act within a period of three months.
(iv) The respondent shall furnish
investigation, statements of the accused
persons were recorded under section 108 Customs Act and on the basis of the
recovery and statement of the accused ... Customs Act . The prosecution
sanction was granted u/s 137(1) of Customs Act and original sanction and
authorization is filed with the complaint
Customs Act,
1962 (for short "the Act 1962") is at the instance of the
Principal Commissioner of Customs and is directed against ... respondent was entitled to
compounding of offences under Section 137(3) of the
Customs Act, 1962 in view of his previous antecedents
under the Act
Central Excise Act,
1944 („Act‟ for short) read with CBEC Circular /Instructions
F.No.137/46/2015-ST dated 18.08.2015.
6. The appellant ... further urges that the CBEC‟ instructions
/clarifications dated 18.08.2015 F.No.137/46/ST cannot override the
provisions of the Act. Contrary to the provisions
Road, Mulund (W),
Mumbai-400 080
VERSUS
Commissioner of Custom, ........Respondent
Mumbai Export I
New Customs House,
Ballard Estate, Mumbai-400001
APPERANCE:
Shri V. Rama ... Appellant
for compounding of offence under Section 137(3) of the Customs
Act, 1962 was dismissed.
C/88972/2018
2
2. As per Revenue
Sunil Kumar
Chaudhary granted the sanction for prosecution under Sections 137 (1) of
Customs Act against the three persons vide
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