Customs Act notice requirement does not bar criminal prosecution; prima facie material justified refusal to quash proceedings.

Section 155(2) of the Customs Act was held not to bar criminal prosecution, because its notice and time requirements apply to civil proceedings other than suits and do not extend to criminal cases. The Court treated section 155(1) and section 155(2) as operating in distinct fields, with good faith protection under sub-section (1) remaining available separately. Applying a contextual and textual reading, supported by ejusdem generis, it also found that the prosecution material disclosed a prima facie case, so the defence version had to be tested at trial and the request to quash the proceedings was rejected.

---

---

Issues: Whether a criminal prosecution against customs officials is barred for want of notice under section 155(2) of the Customs Act, and whether the materials disclosed a prima facie case for quashing the prosecution.

Analysis: Section 155(1) and section 155(2) operate in distinct fields. The protection of good faith in sub-section (1) is separate from the notice and time requirements in sub-section (2). On a contextual and textual reading, and applying the principle of ejusdem generis, the expression "no proceeding other than a suit" in sub-section (2) was held not to include a criminal prosecution. The Court also found that the prosecution material, including witness statements and documents, disclosed a prima facie case and that the defence version required trial adjudication.

Conclusion: Non-compliance with section 155(2) of the Customs Act did not bar the criminal prosecution, and the request to quash the proceedings was rejected.

Final Conclusion: The prosecution against the petitioners was held maintainable, leaving the protection based on good faith under section 155(1) open for consideration before the trial court, if raised.

Ratio Decidendi: The notice requirement in section 155(2) of the Customs Act applies only to civil proceedings other than suits and does not extend to criminal prosecutions; the two sub-sections provide separate protections, one based on good faith and the other on procedural notice and limitation.

---