Prior sanction and compounding govern cognizance of customs offences, with defined exclusions for sensitive contraventions and repeat offenders. No court may take cognizance of offences under sections 132, 133, 134, 135, 135A and 135AA except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs. For offences under section 136, sanction depends on the rank of the customs officer concerned, with Central Government sanction required for officers not below Assistant Commissioner rank and sanction of the Principal Commissioner or Commissioner required for lower-ranked officers. Offences under the Chapter may also be compounded before or after prosecution, subject to prescribed payment and stated exclusions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prior sanction and compounding govern cognizance of customs offences, with defined exclusions for sensitive contraventions and repeat offenders.
No court may take cognizance of offences under sections 132, 133, 134, 135, 135A and 135AA except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs. For offences under section 136, sanction depends on the rank of the customs officer concerned, with Central Government sanction required for officers not below Assistant Commissioner rank and sanction of the Principal Commissioner or Commissioner required for lower-ranked officers. Offences under the Chapter may also be compounded before or after prosecution, subject to prescribed payment and stated exclusions.
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