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2018 (10) TMI 910 - HC - CustomsJurisdiction - CBI - Proper Officer - contentions raised before the trial court in their discharge petitions are that CBI is not proper officer to decide about under valuation - The contentions of A1 to A3 is that the UO letters were sent by them on the approval and instruction of the Commissioner, who is the controlling Officer, therefore, they cannot be prosecuted either for 120(B) I.P.C, conspiracy, 420 of IPC, cheating or misappropriation under Section 13(C) of Prevention and Corruption Act. Held that:- The disputed fact whether the respective UO letters referred above sent by the accused A1 to A3 were issued with the knowledge of the Commissioner or can be decided only after trial. 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. The said Section 155 of Customs Act places embargo for mitigating proceedings against the customs official only in respect of the act done in the course of their duty in consonance with the act, not for the acts done dishonestly and contrary to law. The Section 155 of the customs act refers to act done in good faith, in pursuance of this Act or the rules or regulations are protected from legal proceedings. The sub Section (2) of Section 155 puts embargo to initiate any proceedings, without a months notice, for anything purporting to be done in pursuance of this Act. 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. Petition dismissed.
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