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2017 (9) TMI 1278 - AT - CustomsPenalty u/s 117 of CA, 1962 - service of notice - no notice u/s 155 (2) of the Customs Act, 1962, was issued - Held that: - on the identical issue, the Tribunal in the case Suvasis Banerjee & Others [2016 (8) TMI 874 - CESTAT KOLKATA] has held that the protection under section 155(2) is applicable to all legal proceedings. Further, 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 - penalty set aside - appeal allowed - decided in favor of appellant.
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