https://www.taxtmi.com/caselaws?id=46454 A sanction for prosecution is valid when granted by a statutorily competent authority and supported by consideration of relevant material; here, the Additional Collector was within the definition of "Collector" under the Customs Act, and the record did not show mechanical approval or non-application of mind. A challenge based on delay in the criminal trial also failed because the delay was explained by the record and was partly attributable to the accused, so it did not justify quashing. The prosecution was therefore permitted to continue. en-us Mon, 21 Aug 2000 00:00:00 +0530 Wed, 21 Jul 2010 09:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46454 A sanction for prosecution is valid when granted by a statutorily competent authority and supported by consideration of relevant material; here, the Additional Collector was within the definition of "Collector" under the Customs Act, and the record did not show mechanical approval or non-application of mind. A challenge based on delay in the criminal trial also failed because the delay was explained by the record and was partly attributable to the accused, so it did not justify quashing. The prosecution was therefore permitted to continue. Case-Laws Customs Mon, 21 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46454