Sanction requirement for prosecution: prior authority approval and evidence-based initiation ensure prosecutions follow adjudication safeguards.

Prosecution under the Customs Act requires prior sanction from the appropriate Commissioner or designated senior authority, granted only after satisfaction that sufficient evidence exists to establish the nature of the offence and the mens rea of the person concerned. Threshold limits for prosecution apply but carve-outs exist for habitual offenders, deliberate concealment and specified sensitive items; prosecution ordinarily follows adjudication though simultaneous criminal proceedings are permitted in serious cases. Sanctioned prosecutions must be filed promptly, supported by secured evidentiary exhibits, and monitored through prosecution cells and registers.

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