TMI Blog2019 (2) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... ut Adjudicating Authority has not given any findings on this issue - also, there is nothing on record that provisions of Section 155 (2) of the Customs Act, 1962 were complied with before initiating action against the appellants. Penalty not sustainable - appeal allowed. - Cus. Appeal Nos.460, 541, 542, 543 & 544/09 - FO/A/75056-75060/2019 - Dated:- 15-1-2019 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri R. N. Bandapadhyay, Consultant for Sl. No.(1) (4) Shri H. K. Pandey, Adv. for Sl.No.(5) for the Appellants and None for Sl.No.(2) (3) Shri S. Guha, Asstt. Commr. (AR) for the Revenue ORDER Per Bench : The present five appeals have been filed against a com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Advocate that the officers have not been charged sheeted for disciplinary proceedings criminal investigation against them has also been closed. 3. Shri S. Guha, Asstt. Commr. (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 appellants. 4.1 Heard both sides and perused the case records. The issue involved in the present appeals is whether penalty has been correctly imposed upon the appellant under Section 112(a) of the Customs Act, 1962. Learned Advocate appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 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 Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, the Revenue s appeals have no merits and the same are rejected. 4.2. Similar view was expressed by other co-ordinate CESTAT benches in the following cases:- (i) CC New Delhi Vs. M. I. Khan (Supra) (ii) Parvathy Kailasam Vs. CCE, Tirupathi (Supra). 5. There is nothing on record that provisions of Section 155 (2) of the Customs Act, 1962 were complied with before initiating action against the appellants. Respectfully following the ratio of above relied upon case laws appeals filed by the appellants are allowed without going into other aspects of these proceedings. 6. Appeals (C/460, 543 544/09) are allowed. Cus. Appeal Nos.541,542/09 7. When the matters were called for hearing, none appeared on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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