Customs Act Section 137: Authority of Excise Commissioner to Sanction Prosecution Upheld, Petitioners' Claims Dismissed.

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....Jurisdiction - Power to accord sanction for prosecution proceedings - Section 137 of the Customs Act, 1962 - there is valid appointment of the Commissioner of Central Excise to be the Commissioner of the Customs. Hence, appointment of the officer officiating as the Commissioner of Customs could validly accord sanction. The petitioners cannot be heard to contend that such an officer did not have the power to discharge the functions and duties of the Commissioner of Customs u/s 137 of the Customs Act. - HC....