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2018 (10) TMI 44 - HC - CustomsProsecution proceedings against the customs officers - protection u/s 155 of the customs act - Jurisdiction - whether CBI officer is not proper officer to decide about under valuation? - Jurisdiction of CBI to prosecute the petitioners based on the inference that there is under valuation in the import and loss to the revenue. Held that:- It is the responsibility of the 'proper officer' as defined under Section 2 (3A) of the customs Act to assess the invoice value declared by the importers. At the first instance is the DC/AC of customs and Central Exercise Department. To exercise power under Section 28 AAA the proper officer are the Superintendent of customs and Central Exercise and Appraisers for exercising function under Section 28(1) of the Act. The 13 Bills of Entry under scanner, admittedly assessed and value fixed by the proper officers. The prosecution against importer A4 and A5 is for under valuing the goods imported and for evading duty. As against A1 to A3 is for suppressing the reference made by the assessing group about undervaluation, to the controlling officer. Issuing UO letters on their own without the knowledge of the Commissioner thereby to facilitate the importer to clear the goods showing lesser value than the prevailing market value caused unlawful pecuniary advantage - The UO letters issued by A1 to A3 were not part of their duty but created falsely to cheat the exchequer. No element of duty is found in issuing a misleading, false document under the capture UO letter. Hence, Section 155 (2) of the Customs Act have no relevance. Issuing UO letters contrary to Act, rules and Regulations containing falsehood does not attract Section 155 of the Act, to claim protection. Hence, the orders of the trial court dismissing the discharge petitions are liable to be confirmed. Criminal Revision Petitions are dismissed.
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