law: Custom Act, 1962 
  137.
  
  Cognizance of Offences.- 
  (1)
  
  No court shall take cognizance of any offence under section 132, section 133,
  
  section 134 or section 135, except with the previous sanction of the
  
  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 rack 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.