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2016 (6) TMI 625 - HC - CustomsCriminal proceedings against the Examining Officer, Customs House, Calcutta - period of limitation - Proceedings under Section 120B read with Sections 420/511/468/471 of the Indian Penal Code and under Section 13(2) read with Section 13(1) (d) of the Prevention of Corruption Act, 1988 - Held that:- , the criminal prosecution against the present petitioner will be barred after expiry of three months from the date of accrual of cause of action and without giving notice in writing of one month as laid down in Section 155(2) of the Customs Act, 1962. The present criminal proceeding initiated against the petitioner after about 14 months from the date of accrual of cause of action is, thus, barred under Section 155(2) of the Customs Act, 1962. Since the criminal proceeding against the petitioner is barred by limitation, the continuation of the said criminal proceeding against the petitioner will be an abuse of the process of the court. Said criminal proceeding against the petitioner quashed.
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