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Issues:
1. Validity of sanctions for prosecution granted by specific officers under the Customs Act, 1962. 2. Interpretation of the notification regarding the appointment of Collectors of Customs within specific jurisdictions. 3. Examination of the authority of officers to grant sanctions for prosecution based on their official designation. 4. Comparison of different interpretations of the notification's language in determining the eligibility of officers to act as Collectors of Customs. Detailed Analysis: 1. The judgment involves multiple petitions challenging the validity of sanctions for prosecution granted by officers under the Customs Act, 1962. The key question is whether the sanctions issued by specific officers, such as Shri B.B. Julka and Shri K.P. Anand, acting as Collectors of Customs and Central Excise, are legally valid. The prosecutions in question relate to offenses under Section 135 of the Customs Act, requiring a valid sanction from the Collector of Customs for court cognizance. 2. The crux of the issue lies in the interpretation of a notification regarding the appointment of Collectors of Customs within various jurisdictions. The parties contest the meaning of sub-clause (3) of the notification, particularly the usage of the word "and" between "Land Customs" and "Central Excise." The differing interpretations revolve around whether officers must hold dual capacities of Collector of Land Customs and Collector of Central Excise to be appointed as Collectors of Customs under the notification. 3. The judgment scrutinizes the authority of officers like Shri B.B. Julka and Shri K.P. Anand to grant sanctions for prosecution. It is established that both officers were holding the office as Collector of Central Excise when issuing the sanctions. The legal analysis focuses on whether, based on the interpretation of the notification, these officers were deemed Collectors of Customs and thus possessed the requisite authority to grant sanctions. 4. The court delves into the varying interpretations of the notification's language, emphasizing the significance of historical office designations and the specific wording of official orders. The absence of concrete evidence regarding the existence of a joint post as "Collector of Land Customs and Central Excise" at Delhi or Shillong is highlighted. The judgment cites precedents allowing flexibility in interpreting conjunctions like "and" and "or" based on case-specific circumstances. In conclusion, the judgment dismisses the petitions challenging the validity of sanctions granted by officers like Shri B.B. Julka and Shri K.P. Anand, affirming their authority as Collectors of Customs. However, in a specific case, the impugned order regarding the validity of a prosecution sanction is quashed and set aside. The detailed analysis provides a comprehensive overview of the legal intricacies surrounding the interpretation of notifications and the authority vested in officers under the Customs Act, 1962.
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