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2007 (5) TMI 471 - AT - CustomsPenalty on Customs officers - Connivance in DEPB fraud - section 155 of CA - protection of action - Held that: - in terms of Section 155(2), in order to initiate any proceedings, the time limit indicated therein should be adhered to - In the present case, it is on record that the proceedings have not been initiated within the time 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 - appeal dismissed - decided against Revenue.
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