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2017 (1) TMI 1308 - DELHI HIGH COURTProceedings against the IRS officer working as Commissioner of Customs - period of limitation for initiating criminal proceedings - Offences punishable u/s 120B read with Section 420 IPC and u/s 13(2) read with Section 13(1) (d) of P.C. Act - right of protection u/s 155(2) of the Customs Act - no proceedings other than a ‘suit’ can be initiated against him after expiration of three months from the accrual of cause of action - Held that: - allegations against the petitioner are that instead of securing government revenue, he hatched conspiracy with coaccused to cause undue pecuniary advantage to the private party and ordered release of duty draw back - The impugned order based upon fair appreciation of facts and law warrants no intervention. - petition dismissed.
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