Jurisdiction - Power to accord sanction for prosecution ...

Case Laws Customs

December 12, 2023

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

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Jurisdiction - Power to accord sanction for prosecution ...

Case Laws Customs

December 12, 2023

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