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Custom Act, 1962 137. Cognizance of Offences.- (1) No court shall take cognizance of any offence under section 132, section 133, section 134 or section 135, except with the previous sanction of the Commissioner of Customs. (2) No court shall take cognizance of any offence under section 136, - (a) where the offence is alleged to have been committed by an officer of customs not lower in rack than Assistant Commissioner of Customs, except with the previous sanction of the Central Government; (b) where the offence is alleged to have been committed by an officer of customs lower in rank than Assistant Commissioner of Customs, except with the previous sanction of the Commissioner of Customs.    |
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