...14.10.2016 of learned Special Judge-03, CBI whereby the application filed under Section 155 of Customs Act was...withdrawn without addressing arguments with liberty to move applications before the Trial Court under Section 155 of Customs Act and under Section 197 Cr. P.C, if so per...accrued on 31.03.2014 and the FIR was registered only on 11.08.2015 after an unexplained delay of around one year and five months. Section 155(2) of the Customs Act is ...

...Section 155 of the Customs Act, 1961 following decision of the Tribunal in the case of CC, New Delhi v. M.I. Khan...Section 155 of Customs Act, 1962 before proceeding against him. We do appreciate that he has right to raise a legal plea a...Section 155 of the Customs Act, 2001 is to bar the proceedings initiated in respect of an officer who has acted bona fide ...

...Original Case No. 105/2005, vide which the application filed by the petitioner under Section 155(2) of the Customs Act, 1962 was rejected.2. It...the Central Excises and Salt Act, 1944 is not pari materia with Section 155(2) of the Customs Act, 1962. It is also c....”10. Section 155 of the Customs Act, 1962 reads as under :-...

...appellants was issued within the time prescribed under Section 155 (2) of the Customs Act, 1962. That for not issuing notice within time as per Section 155 (2) ...appellants argued that a notice is required to be given to the officers within time specified under Section 155 (2) of the Customs Act, 1962 and that no such notice was issued...following view on the applicability of Section 155 (2) of the Customs Act, 1962 :- 6.1 No doubt, the above allegations are quite serious in nature. However, the Adjudica...

...criminal trial for causing death of the driver of the vehicle under Section 155 of the Customs Act because under Section 106 of the Customs Act, he was authoris...bodily injuries which had caused death, the officer concerned cannot claim protection at the threshold in stopping the criminal trial under Section 155 of the Customs Act. He has to face the criminal...against criminal liability if sought for under Section 155 of the Customs Act at the threshold of the criminal trial. Since such immunity is claimed at the threshold, the court should carefully...

..., would not have turned down the plea of limitation, built into section 155 of Customs Act, 1962 and could have been resorted to, as bar to continuation of proceedings arising from notice proposin...(PCCCC) of Bharat Diamond Bourse (BDB), Mumbai, were also included as noticees for imposition of penalties under section 112 and section 114AA of Customs Act, 1962 for their respective roles in facilitatin... for allowing protection under Section 155 (2) of the Customs Act as claimed by you being devoid of merit ……' 7. Commissioner of Customs (Appeals...

..., would not have turned down the plea of limitation, built into section 155 of Customs Act, 1962 and could have been resorted to, as bar to continuation of proceedings arising from notice proposin...(PCCCC) of Bharat Diamond Bourse (BDB), Mumbai, were also included as noticees for imposition of penalties under section 112 and section 114AA of Customs Act, 1962 for their respective roles in facilitatin... for allowing protection under Section 155 (2) of the Customs Act as claimed by you being devoid of merit ……' 7. Commissioner of Customs (Appeals...

..., would not have turned down the plea of limitation, built into section 155 of Customs Act, 1962 and could have been resorted to, as bar to continuation of proceedings arising from notice proposin...(PCCCC) of Bharat Diamond Bourse (BDB), Mumbai, were also included as noticees for imposition of penalties under section 112 and section 114AA of Customs Act, 1962 for their respective roles in facilitatin... for allowing protection under Section 155 (2) of the Customs Act as claimed by you being devoid of merit ……' 7. Commissioner of Customs (Appeals...

..., would not have turned down the plea of limitation, built into section 155 of Customs Act, 1962 and could have been resorted to, as bar to continuation of proceedings arising from notice proposin...(PCCCC) of Bharat Diamond Bourse (BDB), Mumbai, were also included as noticees for imposition of penalties under section 112 and section 114AA of Customs Act, 1962 for their respective roles in facilitatin... for allowing protection under Section 155 (2) of the Customs Act as claimed by you being devoid of merit ……' 7. Commissioner of Customs (Appeals...

...2000 (93) ECR 577 (SC). So also to the immunity under Section 155 of the ...have been served a notice under Section 155 of Customs Act, 1962 before proceeding against him. We do appreciate that...immunity granted under Section 155 of the Customs Act, 2001 is to bar the proceedings initiated in respect of an officer...

...prosecution was bad, in the absence of non-compliance of statutory mandate contemplated under Section 155 of the ...Prevention of Corruption Act would not obviate the need of notice under section 155(2) of the...Section 155 of the Customs Act has not been complied with.13. Evidently, some of the contentions raised a...

...to be given to the officers within the stipulated period under Section 155(2) of the Customs Act, 1962. It is further submitted that no notice under ...given to the officers within time specified under Section 155(2) of the Customs Act, 1962 and that no such notice was issued to the appellants. It is observed from Para 23 of...findings on this issue. It is observed that CESTAT, Bangalore in the case of CC & CE, Hyderabad II v. Rajiv Kumar Agarwal (supra) has taken following view on the applicability of Section 155(2) ...

....9. Learned Magistrate in para-7 of the judgment says that accused had also filed an application for discharge claiming protection under Section 197 of Cr.P.C. and 155 of Customs...a sanction under Section 197 of Cr.P.C. and under section 155 of Customs Act 1962 was necessary in the facts and circumstances of this case.11. The entire basis of the ...case. The accused had also taken a defence that their action was while discharging their official duty and therefore, sanction as required under Section 197 of Cr.P.C. read with section 155 of the...

...involved in this case was regarding claim of protection under Section 155 of Customs Act. The prosecution under...nowhere laid down that the High Court while exercising jurisdiction under Section 482 Cr. P.C can consider the defence of the accused petitioner. On the other hand, the question...own free will and in view of this consent, no offence under Section 366 I.P.C is made out because evidently the prosecutrix was major.6. It was rightly...

...the offence under Sections 132, 135, 135-A and 136 of the Customs Act, 1962 were discharged on the ground that without issuance of notice under Section ...Section 155 of the Customs Act and without the time prescribed. The Court below relied upon the judgment of Hon'ble Supre.... Section 155 of the Customs Act reads as under:“(1). No suit, prosecution or other legal proceeding sha...

...under Section 155(2) of the Customs Act, 1962 (‘the Customs Act’, for short). In that circumstance before alluding to the facts of the case, it would b...the Customs Act. The same reads as under:Section 155: Protection of action taken...Section 155 of the Customs Act, the Special Court has observed that by no stretch of imagination it could be said that ama...

..., on the ground that the Magistrate had no jurisdiction to take cognizance of the complaint in the absence of sanction under Section 197 of the Code of Criminal Procedure, 1898, and under Section ...Sub-Divisional Magistrate, who was seized of a case under Section 5 of the Import and Export (Control) Act and Section 167(81) of the Sea Customs Act, regarding the goods, pending against the...(Control) Act, and Section 167(81) of the Sea Customs Act, which were also seized by Appellant 1, who had obtained their delivery from the railway station, were not produced before Shri H.L Sikka...

...)    Further, Section 155 of the Customs Act would not be applicable to the said adjudication proceedings under...Section 122 of the Customs Act 65, which are quasi-judicial in nature whereas Section 155 refers to “suits, prose...liable to confiscation and that the notices issued to the respondents were also barred by limitation in terms of Section 155(2) of the Customs Act, 1962. The findings in...

...provisions of Section 197 of Cr.PC and also Section 155 of the Customs Act. Learned Sessions Ju...section 197 of Cr.P.C. and Section 155 of Customs Act. 11. One affidavit is filed in the Petition No. 311 of 2002 by L.P. Gaur when the matter...commission of the alleged offence employed, in connection with the affairs of the Union of the Central Government. Section 155 of Customs Act. ...

...the ground that section 155 of the Customs Act, gives immunity to action taken in good faith in the course of duty...section 155 of the Customs Act. While on facts, prosecution has collected materials to prove the accused persons...act could be inferred to draw the cover of immunity granted under section 155 of the Customs Act....