TMI Blog2018 (10) TMI 1811X X X X Extracts X X X X X X X X Extracts X X X X ..... toms bills containing false information - In these facts scenario, it is to be tested whether the protection given to the Government Servant of Central or State or local authority for anything done or purporting to be done in pursuance of this Act, is available to the respondents who are A-1 to A-3. Section 155 reads that no suit, prosecution or other legal proceeding shall lie against the Government servants of either Government or 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 - Whereas the specific allegation against the respondents is that they have done certain act which is contrary to the Customs Act and the Rules framed there under. It is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with certain private persons collided together and under the garb of exporting cotton knitted garments through Tuticorin Port, red sanders logs were stuffed. The respondents herein have cleared the shipping bills mentioning misdeclared goods and in fact prohibited goods, under the guise of exporting 100% cotton knitted garments out of India through the port of Tuticorin. These Customs Officers have facilitated the private persons (Exporters) to get duty drawback. The documents placed by the exporters with misdeclaration (description of the goods and valuation of goods), knowingly cleared by these customs officials 11.380 mts. of red sanders valued at ₹ 1.14 crore, was seized by the Commissionerate of Customs, Tuticorin. Leading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port order for the goods which are not supposed to be exported namely red sanders logs. 5. The respondents/accused who are arrayed as A1, A2 and A3 filed an application to discharge citing that no proceedings can be initiated against them without following the procedure contemplated under Section 155 of the Customs Act and without the time prescribed. The Court below relied upon the judgment of Hon ble Supreme Court in a case in Public Prosecutor v. R. Raju reported in (1972) 2 SCC 410 = 1978 (2) E.L.T. (J410) (S.C.) has discharged the accused persons. 6. The point for consideration as canvassed by the Learned Special Public Prosecutor is that the judgment relied by the Trial Court is in respect of the Central Excise and Salt Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 officer of the Government or a local authority for anything purporting to be done in pursuance of this Act without giving the Central Government or such officer a month s previous notice in writing of the intended proceeding and of the cause thereof, or after the expiration of three months from the accrual of such cause. 10. Section 155 reads that no suit, prosecution or other legal proceeding shall lie against the Government servants of either Government or local authority for anything which is done, or intended to be done in good faith, in pursuance of this Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osecuted for his misdeed, without putting him on one month notice and can proceed not after lapse of three months. The Court below has failed to note that when protection is given to Government servant for from prosecution under sub-section (1) of Section 155, the word prosecution is consciously not mentioned in sub-section (2). Also the words other legal proceedings is conspicuously absent in sub-section (2). The word employed in sub-section (2) is only proceedings and not other legal proceedings. 15. The statute says that no proceeding other than a suit can be initiated without previous notice with one month time and not after expiration of three months from the accrual of such cause. Thus on applying the principle of golden Rule of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ependent of sub-section (1) without its aid, then on the expiry of three months from the date of cause of action, it will be providing immunity from all proceedings except civil proceedings to a person who purport to act under the Customs Act. This interpretation is per se ignorable since it will have overriding effect on all other acts such as Indian Penal Code, All special Acts, with penal consequences and Chapter XXXVI (Limitation of taking cognizance of certain offences) of Code of Criminal procedure. Also, if this interpretation is accepted, then offenders will enjoy larger protection than the limited and restricted immunity provided to constitutional authorities such as President and Governors under Article 361 of the Indian Constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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