Customs Act, 1962 (hereinafter for brevity referred to as "the
Customs Act ") in which event, as per Section 137 of the
Customs Act ... Customs or the Commissioner
of Customs, who is the authority to accord sanction. However,
the said sanction under Section 137(1) of the Customs Act
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
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
offence under Section 137 of the
Customs Act, 1962 (Read with Section 132 & 135 of
the Customs Act, 1962) as I have requested ... towards compounding of offence under
Section 137 of the Customs Act, 1962.
The learned Additional Solicitor General, Mr. S.V.
Raju though, has supported
Section 135(1)
(a) and (b) of the Customs Act, 1962 (for short, " Customs Act ") on
consideration of the facts, provisions ... Customs Act .
(iv) According to the Petitioner, Section 123 of the Customs
Act casts a reverse burden on the Respondent to prove that the
gold
Commissioner of Customs (Seaport-
Imports) for the Prosecution of the appellant and its
Managing Director under Section 137(1) of the Customs Act,
1962, based ... Director under Section 137(1) of the Customs Act, 1962
based on the impugned adjudication order dated 30.12.2005,
heard the ROM application from the CESTAT
Union Of India vs M/S. Ganpati Dealcom Pvt. Ltd. Tthrough ... on 23 August, 2022
Maharashtra State Board Of Wakfs vs Shaikh Yusuf Bhai Chawla on 20 October, 2022
Author
M/S.N.C.Alexender vs The Commissioner Of Customs on 9 June, 2022
Author
Magistrate for remand as provided under
Section 104 of the Customs Act, the concerned Custom Officer has also
produced the inventory/seizure list, this does ... cause and for prosecution to be launched, under
Section 137 of the said Customs Act , the sanction of the Principal
Commissioner has to be obtained
