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2016 (11) TMI 468 - HC - CustomsProceedings against the officer of the department - Inflation of value of exported goods - bar u/s 155(2) of the CA, 1962 - Section 40 of the Central Excise Act, 1944 - Held that: - The words "no proceeding" appearing in sub- section (2) of Section 155 of the Customs Act, in my humble opinion, do not include criminal prosecution, as for the protection pertaining to prosecution, there is specific provision under sub-section (1) of Section 155 of the Customs Act. Sub-section (2) of Section 40 of the Central Excises and Salt Act, which has been dealt with by the Hon'ble Apex Court in Public Prosecutor, Madras Vs. R.Raju & Anr. [1972 (8) TMI 44 - SUPREME COURT OF INDIA] is not pari materia with sub-section (2) of Section 155 of the Customs Act, and therefore, 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 - The petitioner is not claiming the protection under Section 155(1) of the Customs Act and as per the discussions made by me hereinabove, the protection of Section 155(2) of the Customs Act is not available to the petitioner. Thus, there is no illegality in the impugned order. Petition dismissed - decided against petitioner.
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