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of <h1>Customs Act, 1962: Prosecution Needs Commissioner Sanction; Focus on Intent, Habitual Offenses, and Serious Cases.</h1> Prosecution under the Customs Act, 1962 requires prior sanction from the Commissioner of Customs. Prosecution is considered for offenses under sections 132, 133, 134, 135, 135A, and 136, with guidelines emphasizing evidence of intent and habitual offenses. Threshold limits for prosecution are detailed, with exceptions for serious cases like wildlife and arms smuggling. Prosecution can proceed post-adjudication, but serious offenses may warrant immediate action. The process involves careful evidence assessment, and once sanctioned, prosecution should be timely and monitored. Withdrawal of prosecution is possible under new evidence, and training for officers is recommended.
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