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TMI Blog2018 (10) TMI 1811X X X X Extracts X X X X X X X X Extracts X X X X ..... ough two criminal revisions is to the effect that the trial against the accused persons, who are officer of the Customs Department asked to face trial for the offence under Sections 132, 135, 135A and 136 of the Customs Act, 1962 were discharged on the ground that without issuance of notice under Section 155(2) of Customs Act after limitation period no proceedings can be initiated. 3. The contention of the State in this revision petitions is that the respondents herein along with certain private persons collided together and under the garb of exporting cotton knitted garments through Tuticorin Port, red sanders logs were stuffed. The respondents herein have cleared the shipping bills mentioning misdeclared goods and in fact prohibited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the FBO is correct, as per the Customs Rules, the exporter is entitled for duty drawback only to the tune of Rs. 2,01,600/- . Though these Officers are responsible for anti-smuggling activities and combating duty evasion, they themselves have facilitated the smuggling of red sanders logs and besides fraudulently and dishonestly enabled the exporters to avail duty drawback. Knowingly and in connivance of others, the respondents have fraudulently issued let export order for the goods which are not supposed to be exported namely red sanders logs. 5. The respondents/accused who are arrayed as A1, A2 and A3 filed an application to discharge citing that no proceedings can be initiated against them without following the procedure contemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rio, it is to be tested whether the protection given to the Government Servant of Central or State or local authority for anything done or purporting to be done in pursuance of this Act, is available to the respondents who are A-1 to A-3. 9. Section 155 of the Customs Act reads as under : "(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 proceeding other than a suit shall be commenced against the Central Government or any officer of the Government or a local authority for anything purporting to be don ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;The contention of the Learned Counsel for the respondents is that the words "no proceeding" includes criminal proceeding/prosecution. An incised scrutiny of Section 155 of the Customs Act and different words employed by the legislators in sub-sections (1) and (2) of the Section 155 will clearly show that the submission made by the respondents and accepted by the Trial Court, is totally erroneous. It is untenable to say that any person who is employed in the Government or local authority cannot be prosecuted for his misdeed, without putting him on one month notice and can proceed not after lapse of three months. The Court below has failed to note that when protection is given to Government servant for from prosecution under sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bar as provided under sub-section (2) of Section 40 of the Central Excises and Salt Act cannot be made applicable to Section 155(2) of the Customs Act." 17. Following the judgment of the Rajasthan High Court, this Court in Crl. O.P. No. 2388 of 2018 (Thirumurthy v. Inspector of Police) dated 30-1-2018 has observed :- "17. If one accept the fallacious interpretation given in this judgment and venture to bisect sub-section (1) and (2) of Section 155 of the Customs Act and read sub-section (2) disjointly and independent of sub-section (1) without its aid, then on the expiry of three months from the date of cause of action, it will be providing immunity from all proceedings except civil proceedings to a person who purport to ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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