Section 118

118. Limitation of prosecution.—

No prosecution for an offence under this Act or under clause (b) of section 112 of the Customs Act,1962 (52 of 1962), relating to the confiscation of goods under clause (d) of section 111 and notified by the Central Government under clause (n) of sub-section (2) of section 11 of the said Act for the protection of trademarks, relating to the import of goods shall be commenced after the expiration of three years next after the commission of the offence charged, or two years after the discovery thereof by the prosecutor, whichever expiration first-happens.