1988 (7) TMI 418

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the Customs Act and under Section 477A of the IPC. 2. It has been urged on behalf of the petitioner that under Section 6 of the Prevention of Corruption Act, no Court can take cognizance of an offence punishable under Section 5(2) of the Act alleged to have been committed by a public servant except with the previous sanction of the appropriate Government, while under Section 137 of the Custom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve held in unmistakable terms that sanction for prosecution is quite different from sanction for taking cognizance and the one cannot be a substitute for the other. In view of this legal position it must be held that the sanction accorded by the Collector of Customs for the prosecution of the petitioner cannot be regarded as a sanction for taking cognizance by the Court. It is no doubt true that i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X