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2017 (6) TMI 256 - AT - CustomsImposition of penalty on Inspectors of Customs u/s 117 of the CA, 1962 - appellant failed to discharge their duties properly as laid down u/s 117 and 51 of the Act, 1962, for the purpose of scrutiny of Bill of Export and examination of the goods - Held that: - similar issue decided in the case of Suvasis Banerjee, Samir Kumar Das, Dipak Kumar Sardar, Ajoy Nath Versus Commissioner of Customs, (P) W.B. [2016 (8) TMI 874 - CESTAT KOLKATA], where it was held that if protection to officers against proceedings in courts can be given, there is no reason why such a protection cannot be given to proceedings before quasi judicial authorities. Also, held that protection under Section 155 of the Customs Act is available even in respect of adjudication proceedings - the imposition of penalty under Section 117 on the appellants is not justified - appeal allowed - decided in favor of appellant.
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