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TMI Blog2018 (7) TMI 1944X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants - penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No. C/225/2008 - ORDER No. FO/A/77211/2018 - Dated:- 20-7-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri K. P. Dey, Advocate for the Appellant (s) Shri S. N. Mitra, A. C. (AR) for the Respondent(s) ORDER Per Bench: The appellant was posted as Inspector of Central Excise and Customs at Changrabandha Land Customs Station at the border of Bangladesh in the State of West Bengal. 2. The appellant has filed the appeal against imposition of penalty of ₹ 5000/- under Section 114 of Customs Act, 1962. 3. Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble causes, the jurisdictional Deputy/Assistant Commissioner of Central Excise may permit examination and sealing by Inspector. Other types of export may be examined and sealed by the Inspector of Central Excise. 6. 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/7583275835/16 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds of appeal that Section 155 of the Customs Act would not be applicable to the adjudication proceedings on the ground that Section 155 refers to suits, prosecutions or 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me limit. Therefore, without going into the merits of the case and also the alleged connivance of the respondents, we hold that the Commissioner was legally correct in dropping the proceedings on the grounds 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. Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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