https://www.taxtmi.com/article/detailed?id=12147 Previous sanction is a statutory precondition for criminal proceedings under the Customs Act, 1962: no court may take cognizance of certain customs offences without prior authorization under Section 137. The Kerala High Court held that an officer officiating as Commissioner of Customs, when validly appointed or designated by notification, is competent to accord the required sanction, and challenges to the competency of the sanctioning authority relate to the validity of the sanction rather than negating the statutory sanction requirement. en-us Wed, 20 Dec 2023 10:02:10 +0530 Wed, 20 Dec 2023 10:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12147 Previous sanction is a statutory precondition for criminal proceedings under the Customs Act, 1962: no court may take cognizance of certain customs offences without prior authorization under Section 137. The Kerala High Court held that an officer officiating as Commissioner of Customs, when validly appointed or designated by notification, is competent to accord the required sanction, and challenges to the competency of the sanctioning authority relate to the validity of the sanction rather than negating the statutory sanction requirement. Articles Customs - Import - Export - SEZ Wed, 20 Dec 2023 10:02:10 +0530 https://www.taxtmi.com/article/detailed?id=12147