Prosecution under the Customs Act requires prior sanction and evidential mens rea before criminal proceedings can be initiated. Prosecution under the Customs Act, 1962 requires prior sanction by the relevant Commissioner-level authority based on sufficient evidence of guilty knowledge or mens rea; prosecutions should not be routine, threshold limits apply with specified exceptions for habitual offenders and sensitive goods, timing may be parallel to adjudication in serious cases, and procedural safeguards require preservation of records, creation of Prosecution Cells, monitoring through prosecution registers, and provision for withdrawal, compounding and coordination with other laws such as NDPS and anti-money laundering measures.