2023 (12) TMI 491

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....5 of the Code was dismissed. They are accused Nos. 1 and 3 in C.C. No. 592/2017 on the file of the Addl. Chief Judicial Magistrate (Economic Offences), Ernakulam. 2. C.C. No. 592/2017 was initiated on a complaint filed by the Deputy Commissioner of Customs, Air Customs, Trivandrum. The accusation against the petitioners and their co-accused are the following: 2. On 26.10.2014 at around 4.45 A.M. the superintendent of Customs, Air Intelligence unit, International Airport, Trivandrum intercepted the 1st accused who had arrived by the Flight EK-522 at the Customs exit gate on the basis of a specific intelligence that a passenger arriving by Emirates Flight EK-522 from Dubai to Trivandrum would be trying to smuggle gold into the cou....

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....Customs and Service Tax) Thiruvananthapuram. In the view of the learned counsel, the said officer was not empowered to exercise the powers under Section 137 of the Customs Act and therefore the sanction in the instant case is illegal. 5. The learned counsel for the petitioners submits that when such specific authorities are empowered to accord sanction; even by excluding superior officers like Principal Commissioner of Customs or Chief Commissioner of Customs, the sanction accorded in this case by an officer who held only charge and not by the officer empowered by the statutory provision is illegal. 6. The learned Standing Counsel for the Customs on the other hand would submit that the Central Government by notification dated 07.03.20....