Customs Act, 1962 — Chapter XVI: Offences and Prosecutions
137. Cognizance of offences
- No court shall take cognizance of an offence under section 132, 133, 134 or 135 except with the previous sanction of the Principal Commissioner/Commissioner of Customs.
- No court shall take cognizance of an offence under section 136 except with the previous sanction of the Central Government.
- The Central Government may, having regard to the circumstances, by order in writing, compound an offence under this Chapter (other than an offence punishable under section 135(1)(a) involving specified categories), either before or after the institution of prosecution, on payment of a compounding amount as prescribed.
