TMI Blog2016 (8) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of adjudication proceedings. However, in terms of Section 155(2), in order to initiate any proceedings, the time limit indicated therein should be adhered to. This is held in the case CC & CE Hyderabad-II Vs. Rajiv Kumar Agarwal 2007 (5) TMI 471 - CESTAT, BANGALORE. Thus, provisions of Sec 155(2) of the Customs Act 1962 were not complied with before initiating action against the appellants – appeal allowed – decided in favor of appellant. - Appeal No. C/261/07, C/265-266/07, & C/270/07 - ORDER No. FO/A/75832-75835/16 - Dated:- 10-8-2016 - Shri H. K. Thakur, Member (Technical) And Shri P. K. Choudhary Member (Judicial) Shri S. P. Majumdar, Advocate for the Appellant Shri k. C. Jena, ADC (AR) for the Respondent ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also argued by the Learned Advocate that the officers have not been charged sheeted for disciplinary proceedings criminal investigation against them has also been closed. 3. Sh. K. C. Jena ADC (AR) appearing on behalf of the Revenue argued that the trucks, under which goods were declared to be sent to Bangladesh, never crossed the border and it was the duty of the appellants to see that goods cross the border. Learned AR strongly defended the order of the Adjudicating authority imposing penalty upon the appellant. 4. Heard both sides perused the case records. The issue involved in the present appeals is whether penalty has been correctly imposed upon the appellant under Sec 117 of the Customs Act 1962. Learned Advocate appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n brought out in the case of Costao Fernandes v. the State. On going through the Coasto Fernandes decision, we do not find in that decision anywhere holding that Section 155 of the Customs Act would not be applicable to the adjudication proceedings against the Customs Officers. We reproduce Section 155 of the Customs Act. 155. Protection of action taken under this Act. - (1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Government or a local authority for anything which is done, or intended to be done in good faith, in pursuance of this Act or the rules or regulations. (2) No proceeding other than a suit shall be commenced against the Central Government or any office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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