https://www.taxtmi.com/caselaws?id=446807 Sanction for prosecution under the Customs Act was challenged as invalid because it was granted by the Commissioner of Central Excise, Customs and Service Tax rather than the statutory customs authority. The court treated the 07.03.2002 notification as validly bringing that officer within the role of Commissioner of Customs for the relevant jurisdiction, and held that an officer officiating as Commissioner of Customs could exercise the attached powers, including granting sanction. The objection based on Section 4(2) of the Customs Act was rejected, and the challenge to cognizance on the ground of defective sanction failed. en-us Wed, 01 Nov 2023 00:00:00 +0530 Tue, 12 Dec 2023 09:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446807 Sanction for prosecution under the Customs Act was challenged as invalid because it was granted by the Commissioner of Central Excise, Customs and Service Tax rather than the statutory customs authority. The court treated the 07.03.2002 notification as validly bringing that officer within the role of Commissioner of Customs for the relevant jurisdiction, and held that an officer officiating as Commissioner of Customs could exercise the attached powers, including granting sanction. The objection based on Section 4(2) of the Customs Act was rejected, and the challenge to cognizance on the ground of defective sanction failed. Case-Laws Customs Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446807