The Customs Act, 1962
137. COGNIZANCE OF OFFENCES.-
(1) No court shall take cognizance of any offence under section 132, section 133, section 134 or 1section 135, except with the previous sanction of the 2Commissioner 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 rack than 3Assistant Commissioner of Customs, except with the previous sanction of the Central Government;
(b) where the offence is alleged to have been committed by an officer of customs lower in rank than 3Assistant Commissioner of Customs, except with the previous sanction of the 2Commissioner of Customs.
4[(3) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the Chief Commissioner of Customs on payment, by the person accused of the offence to the Central Government, of such compounding amount as may be specified by rules.]
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1. Subs. by Act 29 of 2006, sec. 32, for “section 135” (w.e.f. 13-7-2006).
2. Subs. by Act 22 of 1995, sec. 50, for “Collector of Customs” (w.e.f. 26-5-1995).
3. Subs. by Act 22 of 1995, sec. 50, for “Assistant Collector of Customs” (w.e.f. 26-5-1995) and again subs. by Act 27 of 1999, sec. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999).
4. Ins. by Act 23 of 2004, sec. 71 (w.e.f. 10-9-2004).
