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137. Cognizance of offences. (1) No court shall take cognizance of any offence under 132, 133, 134 or 135 or 135A, except with the previous sanction of the Commissioner of Customs.

(2) No court shall take cognizance of any offence under 136, -

(a) where the offence is alleged to have been committed by an officer of customs not lower in rank than Assistant 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 Assistant Commissioner of Customs except with the previous sanction of the Commissioner of Customs.

(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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