https://www.taxtmi.com/caselaws?id=374593 Where a complaint under the Customs Act was filed on the basis of an existing pre-prosecution sanction, the absence of formal proof of that sanction did not justify insisting on a fresh sanction. The Delhi HC held that the real issue was whether the original sanction existed and could be proved, and not whether a new sanction had to be obtained. Because the sanction document was already on record and the defect was only evidentiary, the Court permitted the complainant to lead additional evidence under Section 311 CrPC so the case could proceed on a proper evidentiary basis. en-us Thu, 24 Jan 2019 00:00:00 +0530 Thu, 20 Jun 2019 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374593 Where a complaint under the Customs Act was filed on the basis of an existing pre-prosecution sanction, the absence of formal proof of that sanction did not justify insisting on a fresh sanction. The Delhi HC held that the real issue was whether the original sanction existed and could be proved, and not whether a new sanction had to be obtained. Because the sanction document was already on record and the defect was only evidentiary, the Court permitted the complainant to lead additional evidence under Section 311 CrPC so the case could proceed on a proper evidentiary basis. Case-Laws Customs Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374593