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2024 (8) TMI 332 - SCH - Customs


Issues involved:
- Suit for damage for malicious prosecution against Directorate of Revenue Intelligence and their Officer
- Maintainability of the suit within the period of limitation
- Requirement of notice under Section 80 of the Civil Procedure Code (CPC)
- Interpretation of provisions of Section 155(2) of the Customs Act

Analysis:
1. The main issue in this case is whether the suit filed by the plaintiff for malicious prosecution against the Directorate of Revenue Intelligence and their Officer is maintainable within the period of limitation. The suit was filed on the 365th day of the plaintiff's acquittal, which theoretically falls within the one-year limitation period for such suits.

2. However, the defendants argued that the suit was not maintainable as it was filed without issuing a notice under Section 80 of the CPC, which is mandatory when suing the Government or a public officer. The notice under Section 80 was issued after the suit was filed, leading to a re-filing of the suit on a later date.

3. The High Court referred to Section 155(2) of the Customs Act to support the maintainability of the suit, but the Supreme Court emphasized that the suit's maintainability should have been assessed in light of Section 80 of the CPC, which mandates issuing a notice before filing a suit against the Government or a public officer.

4. Precedents such as Bihari Chowdhary & Anr v. State of Bihar and State of Gujarat v. Kothari & Associates were cited to highlight the importance of issuing a notice under Section 80 before filing a suit. The Court reiterated that the suit should have been re-filed after issuing the notice under Section 80 and waiting for the two-month period to expire.

5. The Supreme Court held that the suit was not maintainable as it was filed without the necessary notice under Section 80 of the CPC before the expiration of the limitation period. The High Court's decision declaring the suit as maintainable was overturned, and it was ruled that the suit was time-barred. Consequently, the appeal was allowed, and pending applications were closed.

 

 

 

 

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