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of <h1>Customs Act Section 137: Court Requires Sanction for Customs Offences; Compounding Possible Except for Serious or Repeat Cases.</h1> Section 137 of the Customs Act, 1962, outlines the conditions under which courts can take cognizance of certain customs-related offences. For offences under sections 132, 133, 134, 135, 135A, and 135AA, prior sanction from the Principal Commissioner or Commissioner of Customs is required. Offences under section 136 require sanction from the Central Government if committed by officers at or above the rank of Assistant Commissioner, or from the Principal Commissioner if below that rank. Offences may be compounded by the Principal Chief Commissioner or Chief Commissioner upon payment, except for repeat offenders, certain serious offences, or those involving prohibited goods or large values.
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