Cognizance of offences

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.... of Customs]. (2) No court shall take cognizance of any offence under section 136,- (a) where the offence is alleged to have been committed by an officer of customs not lower in rank than ^3[Assistant Commissioner of Customs or Deputy Commissioner of Customs], except with the previous sanction of the Central Government; (b) where the offence is alleged to have been c....

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.... 135 and 135A; (b) a person who has been accused of committing an offence under this Act which is also an offence under any of the following Acts, namely:- (i) the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (ii) the Chemical Weapons Convention Act, 2000 (34 of 2000); (iii) the Arms Act, 1959 (54 of 1959); (iv) the Wild Life (Prot....

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.... (iii) any other goods or documents, which are likely to affect friendly relations with a foreign State or are derogatory to national honour; (d) a person who has been allowed to compound once in respect of any offence under this Chapter for goods of value exceeding rupees one crore; (e) a person who has been convicted under this Act on or after the 30th day of December, 2005.] ....

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....Customs]" 3A.  Substituted vide Section 100 of the Finance Act, 1999 w.e.f. 11-05-1999 before it was read as, "^2A[Assistant Commissioner of Customs]" 4.  Inserted vide Section 71 of the Finance (No. 2) Act, 2004 w.e.f. 10-09-2004 5.  Substituted vide Section 32 of the Taxation Laws (Amendment) Act, 2006 before it was read as, "section....