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          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.

          <h1>Prior sanction requirement for customs offences: court may not take cognizance without Principal Commissioner or Commissioner sanction.</h1> Amendment adds a reference to section 135AA in subsection (1) of section 137, making no court shall take cognizance of an offence under the newly referenced provision except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs, thereby subjecting that offence to the prior sanction requirement for initiating criminal proceedings.

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