https://www.taxtmi.com/acts?id=1171 No court may take cognizance of offences under sections 132, 133, 134, 135, 135A and 135AA except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs. For offences under section 136, sanction depends on the rank of the customs officer concerned, with Central Government sanction required for officers not below Assistant Commissioner rank and sanction of the Principal Commissioner or Commissioner required for lower-ranked officers. Offences under the Chapter may also be compounded before or after prosecution, subject to prescribed payment and stated exclusions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 16:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1171 No court may take cognizance of offences under sections 132, 133, 134, 135, 135A and 135AA except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs. For offences under section 136, sanction depends on the rank of the customs officer concerned, with Central Government sanction required for officers not below Assistant Commissioner rank and sanction of the Principal Commissioner or Commissioner required for lower-ranked officers. Offences under the Chapter may also be compounded before or after prosecution, subject to prescribed payment and stated exclusions. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1171