https://www.taxtmi.com/caselaws?id=41656 The High Court set aside the conviction and sentence of the accused under Section 135 of the Customs Act due to an invalid sanction provided by the Collector of Customs. The court found that the sanction did not cover specific contraventions under relevant sections of the Act, leading to a lack of jurisdiction to take cognizance of the offense. As a result, the accused was acquitted, and the criminal revision was allowed. en-us Fri, 26 Aug 1983 00:00:00 +0530 Sat, 05 Jun 2010 11:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41656 The High Court set aside the conviction and sentence of the accused under Section 135 of the Customs Act due to an invalid sanction provided by the Collector of Customs. The court found that the sanction did not cover specific contraventions under relevant sections of the Act, leading to a lack of jurisdiction to take cognizance of the offense. As a result, the accused was acquitted, and the criminal revision was allowed. Case-Laws Customs Fri, 26 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41656