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2018 (10) TMI 1811 - HC - CustomsDischarge of the officer of the Customs Department - the officers were asked to face trial for the offence under Sections 132, 135, 135A and 136 of the Customs Act, 1962 - discharge on the ground that without issuance of notice under Section 155(2) of Customs Act after limitation period no proceedings can be initiated - HELD THAT:- This Court had gone through the complaint lodged by the State. The complaint runs to around 80 pages, which had descriptively narrated the role of each of these accused persons as Officers of the Customs in facilitating the export of prohibited red sanders by clearing the Customs bills containing false information - In these facts scenario, 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. Section 155 reads that no suit, prosecution or other legal proceeding shall lie against the Government servants of either Government or 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 - Whereas the specific allegation against the respondents is that they have done certain act which is contrary to the Customs Act and the Rules framed there under. It is also specifically alleged against them that the act done by these accused persons are not done with dishonest intention. Thus the scope of differing good faith gets excluded. In the said circumstances, the protection given under the Act which is available to Servants of either Government/local authority who have done any act in good faith and in pursuance to the provision of Customs, Act is not applicable to the respondents - Revision allowed.
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