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TMI Blog2017 (6) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial authorities. Also, held that protection under Section 155 of the Customs Act is available even in respect of adjudication proceedings - the imposition of penalty under Section 117 on the appellants is not justified - appeal allowed - decided in favor of appellant. - Cus. Appeal Nos.220 & 274/08 - F/O/75733-75734/2017 - Dated:- 31-1-2017 - Shri P. K. Choudhary, Judicial Member Shri K.P.Dey, Advocate Shri R.N.Bandhopadhyay, Consultant Ms.Debi Parbat, Adv. for the Appellant Shri S. N.Mitra, Asstt.Commr. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary Both the appellants were the then Inspectors of Customs and filed these appeals against imposition of penalty of ₹ 5,000/- each under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing by Inspector. Other types of export may be examined and sealed by the Inspector of Central Excise. 5. The ld.Advocate also drew the attention of the Bench to the decision of the Tribunal in the case of Suvasis Banerjee Others Vs. Commr. of Customs (Prev.), West Bengal, vide Order No.FO/A/75832-75835/16 dated 10.08.2016. In that case, the appellants were the Officers of the Customs and filed appeals against the penalty of ₹ 5,000/- each under Section 117 on the similar ground as in the present case. The Tribunal allowed the appeals. The relevant portion of the said decision is reproduced below : 4. Heard both sides perused the case records. The issue involved in the present appeals is whether penalty has been correctl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r legal proceedings before the Court. It has further been stated that this position has been brought out in the case of Costao Fernandes v. the State. On going through the Coasto Fernandes decision, we do not find in that decision anywhere holding that Section 155 of the Customs Act would not be applicable to the adjudication proceedings against the Customs Officers. We reproduce Section 155 of the Customs Act. 155. Protection of action taken under this Act. - (1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Government or a local authority for anything which is done, or intended to be done in good faith, in pursuance of this Act or the rules or regulations. (2) No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of limitation prescribed in Section 155(2) of the Customs Act, 1962. Hence, the Revenues appeals have no merits and the same are rejected. 4.2. Similar view was expressed by other co-ordinate CESTAT benches in the following cases:- (i) CC New Delhi Vs M. I. Khan (Supra) (ii) Parvathy Kailasam Vs. CCE Tirupathi (Supra). 5. There is nothing on record that provisions of Sec 155 (2) of the Customs Act 1962 were complied with before initiating action against the appellants. Respectfully following the ratio of above relied upon case laws appeals filed by the appellants are allowed without going into the other aspects of these proceedings. 6. Appeals allowed. 6. I find that the facts and circumstances of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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