Customs Act : Cognizance of offences. Indian Bare Acts :

Customs Act,1962

Act No : 52

Section : Cognizance of offences.

137. Cognizance of offences. (1) No court shall take cognizance of any offence under section 132, section 133. section 134 or section 135, except with the previous sanction of the 1[Commissiner of Custo- ms.] (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 2[Assistant Commiss- iner of Customs,] except with the previous sanction of the Central Government; (b)Where the offence is alleged to have been committed by, an of customs lower in rank than 2[Assistant Commissiner Customs], except with the previous sanction of the 1[Commissiner of Customs.]