https://www.taxtmi.com/caselaws?id=204197 Sanction for prosecution under the Customs Act functions as an administrative safeguard and is satisfied where the sanction order records the facts and shows consideration of the material, reflecting application of mind. A statement recorded under Section 108 of the Customs Act is admissible unless shown to be involuntary, and recovered fake currency notes with supporting material may establish a prima facie case for trial. The absence of Customs sanction does not negate liability for the distinct offence under Section 489-C of the Indian Penal Code where the evidence independently supports that charge. en-us Mon, 25 Oct 2010 00:00:00 +0530 Tue, 14 Jun 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204197 Sanction for prosecution under the Customs Act functions as an administrative safeguard and is satisfied where the sanction order records the facts and shows consideration of the material, reflecting application of mind. A statement recorded under Section 108 of the Customs Act is admissible unless shown to be involuntary, and recovered fake currency notes with supporting material may establish a prima facie case for trial. The absence of Customs sanction does not negate liability for the distinct offence under Section 489-C of the Indian Penal Code where the evidence independently supports that charge. Case-Laws Customs Mon, 25 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204197