Section 137
Cognizance of offences . — (1) No court shall take cognizance of any offence under section 132, section 133, section 134 or 1 [section 135 or section 135A 2 [or section 135AA]], except with the previous sanction of the 3 [Principal Commissioner of Custom or Commissioner of Customs].
137. Cognizance of offences . — (1) No court shall take cognizance of any offence under section 132, section 133, section 134 or 1 [section 135 or section 135A 2 [or section 135AA]], except with the previous sanction of the 3 [Principal Commissioner of Custom or Commissioner of Customs].
(2) No court shall take cognizance of any offence under section 136,—
(a) where the offence is alleged to have been committed by an officer of customs not lower in rank than 4 [Assistant Commissioner of Customs or Deputy 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 4 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] except with the previous sanction of the 3 [Principal Commissioner of Customs or Commissioner of Customs].