Valid sanction for prosecution requires full material and application of mind; conviction failed when that safeguard was not satisfied.

Prior sanction for prosecution under the Customs Act is valid only if the sanctioning authority is shown to have considered the relevant facts and materials and to have applied its mind before approval. Where the record shows that only part of the material was placed before the authority and that a draft complaint had already been prepared, the statutory safeguard is not satisfied. On those facts, the sanction was invalid, so the prosecution failed to sustain the conviction and the acquittal was upheld.

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Issues: Whether the sanction for prosecution under the Customs Act was valid.

Analysis: The sanctioning authority must be shown to have been aware of the facts constituting the offence and to have applied its mind to the materials before granting sanction. A valid sanction is not an idle formality and the prosecution must establish that the relevant records and grounds of satisfaction were placed before the authority. Where the record indicates that only part of the material was placed before the sanctioning authority and that a draft complaint had been prepared beforehand, the safeguard intended by the sanction requirement is not satisfied.

Conclusion: The sanction was invalid and the acquittal was rightly upheld.

Final Conclusion: The conviction could not be sustained because the prosecution failed to establish a valid sanction for launching the complaint, and the acquittal remained undisturbed.

Ratio Decidendi: A prosecution requiring prior sanction fails where the sanctioning authority is not shown to have considered all material facts and to have applied its mind before granting approval.

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