https://www.taxtmi.com/caselaws?id=41490 The court dismissed the petitions challenging the validity of sanctions granted by officers acting as Collectors of Customs under the Customs Act, 1962. It affirmed the authority of officers like Shri B.B. Julka and Shri K.P. Anand to issue such sanctions. However, in a specific case, the court quashed and set aside an order regarding the validity of a prosecution sanction. The judgment emphasized the importance of interpreting notification language and historical office designations in determining officers' authority under the Act. en-us Tue, 03 Apr 1984 00:00:00 +0530 Thu, 03 Jun 2010 17:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41490 The court dismissed the petitions challenging the validity of sanctions granted by officers acting as Collectors of Customs under the Customs Act, 1962. It affirmed the authority of officers like Shri B.B. Julka and Shri K.P. Anand to issue such sanctions. However, in a specific case, the court quashed and set aside an order regarding the validity of a prosecution sanction. The judgment emphasized the importance of interpreting notification language and historical office designations in determining officers' authority under the Act. Case-Laws Customs Tue, 03 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41490