https://www.taxtmi.com/caselaws?id=45160 Consent to prosecute under Section 196A of the Code of Criminal Procedure, 1898 did not depend on a request by an officer specially authorised under Section 187A of the Sea Customs Act. Section 196A contained no such implied condition, while Section 187A operated only as a bar to cognizance for offences under the relevant customs provision. Because the complaint was made after the required customs authorisation had been obtained, the two provisions were treated as operating in their own fields. The consent was therefore valid, the objection to prosecution failed, and the trial was directed to continue. en-us Thu, 12 Apr 1979 00:00:00 +0530 Mon, 04 Aug 2014 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45160 Consent to prosecute under Section 196A of the Code of Criminal Procedure, 1898 did not depend on a request by an officer specially authorised under Section 187A of the Sea Customs Act. Section 196A contained no such implied condition, while Section 187A operated only as a bar to cognizance for offences under the relevant customs provision. Because the complaint was made after the required customs authorisation had been obtained, the two provisions were treated as operating in their own fields. The consent was therefore valid, the objection to prosecution failed, and the trial was directed to continue. Case-Laws Customs Thu, 12 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45160