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Suvasis Banerjee, Samir Kumar Das, Dipak Kumar Sardar, Ajoy Nath Versus Commissioner of Customs, (P) W.B.

2016 (8) TMI 874 - CESTAT KOLKATA

Imposition of penalty - Sec 117 of the Customs Act 1962 – export of plastic ball pens – export goods examined by appellants not exported – no notice issued within time limit for demand of penalty under Sec 155(2) of the Customs Act, 1962 – 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 judicia .....

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– 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 ORDER Per Shri H.K.Thakur These appeals have been filed by the appellants against OIO No. 21/CUS/CC(P)/WB/2007 dt 20/8/07 passed by CC (P) Kolkata as Adjudicating authority. .....

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Plastic Ball Pens under nine Bills of export filed by M/s Promising Exports Ltd. That a detailed investigation was done and show cause notice was issued, interalia, to the present appellants that goods examined by them were not exported to Bangladesh & they were liable to penalty for negligence. Learned Advocate argued that no notice to the appellants was issued within the time prescribed under Sec 155 (2) of the Customs Act 1962. That for not issuing notice within time as per Sec 155 (2) t .....

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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 u .....

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his issue. It is observed that CESTAT Bangalore in the case of CC & CE Hyderabad-II Vs Rajiv Kumar Agarwal (Supra) has taken following view on the applicability of Sec 155 (2) of the Customs Act 1962 :- 6.1No doubt, the above allegations are? quite serious in nature. However, the Adjudicating Authority has dropped the proceedings on two grounds :- (i) The proceedings are time barred in view of Section 155(2) of the Customs Act. (ii) The acts of omission and commission of the respondents have .....

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her been stated that this position has been 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 Gov .....

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