https://www.taxtmi.com/acts?id=40565 Amendment adds a reference to section 135AA in subsection (1) of section 137, making no court shall take cognizance of an offence under the newly referenced provision except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs, thereby subjecting that offence to the prior sanction requirement for initiating criminal proceedings. en-us Tue, 01 Feb 2022 16:29:53 +0530 Tue, 01 Feb 2022 16:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40565 Amendment adds a reference to section 135AA in subsection (1) of section 137, making no court shall take cognizance of an offence under the newly referenced provision except with the previous sanction of the Principal Commissioner of Customs or Commissioner of Customs, thereby subjecting that offence to the prior sanction requirement for initiating criminal proceedings. Act-Rules Bills Tue, 01 Feb 2022 16:29:53 +0530 https://www.taxtmi.com/acts?id=40565