https://www.taxtmi.com/caselaws?id=430341 Under Section 137(1) of the Customs Act, a previous sanction that authorises prosecution and states the relevant facts is sufficient to support cognizance; the exact wording of the sanction as one for complaint or prosecution is not fatal if the statutory basis is clear. The text also notes that the earlier authority relied on to distinguish sanction for prosecution from sanction for cognizance was not accepted on the facts, and the proceeding was treated as legally sustainable. The revisional challenge therefore failed, and the impugned order was sustained. en-us Mon, 14 Nov 2022 00:00:00 +0530 Wed, 16 Nov 2022 22:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430341 Under Section 137(1) of the Customs Act, a previous sanction that authorises prosecution and states the relevant facts is sufficient to support cognizance; the exact wording of the sanction as one for complaint or prosecution is not fatal if the statutory basis is clear. The text also notes that the earlier authority relied on to distinguish sanction for prosecution from sanction for cognizance was not accepted on the facts, and the proceeding was treated as legally sustainable. The revisional challenge therefore failed, and the impugned order was sustained. Case-Laws Customs Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430341