https://www.taxtmi.com/caselaws?id=43351 Prior sanction for prosecution under the Customs Act is valid only if the sanctioning authority is shown to have considered the relevant facts and materials and to have applied its mind before approval. Where the record shows that only part of the material was placed before the authority and that a draft complaint had already been prepared, the statutory safeguard is not satisfied. On those facts, the sanction was invalid, so the prosecution failed to sustain the conviction and the acquittal was upheld. en-us Wed, 12 Jun 1991 00:00:00 +0530 Thu, 17 Jun 2010 15:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43351 Prior sanction for prosecution under the Customs Act is valid only if the sanctioning authority is shown to have considered the relevant facts and materials and to have applied its mind before approval. Where the record shows that only part of the material was placed before the authority and that a draft complaint had already been prepared, the statutory safeguard is not satisfied. On those facts, the sanction was invalid, so the prosecution failed to sustain the conviction and the acquittal was upheld. Case-Laws Customs Wed, 12 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43351