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        Case ID :

        2022 (4) TMI 758 - HC - Customs

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        Prior sanction and statutory protection barred prosecution for customs officials acting in the course of search and seizure duties. Public servants acting during customs search, seizure and arrest operations were held to require prior sanction where the alleged misconduct bore a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Prior sanction and statutory protection barred prosecution for customs officials acting in the course of search and seizure duties.

                            Public servants acting during customs search, seizure and arrest operations were held to require prior sanction where the alleged misconduct bore a reasonable connection with official duty, even if the conduct was said to be unlawful or in excess of authority. Protection under the Customs Act applied to acts done or intended in good faith in pursuance of statutory functions and was not confined to prosecutions under that Act alone. In the absence of sanction, continuation of the criminal case was treated as an abuse of process, and the proceedings were quashed as unsustainable in law.




                            Issues: (i) Whether previous sanction was necessary under Section 197 of the Code of Criminal Procedure, 1973 to prosecute the petitioners for acts alleged during search and seizure; (ii) Whether the petitioners were entitled to protection under Section 155 of the Customs Act, 1962; (iii) Whether the criminal proceedings were liable to be quashed under Section 482 of the Code of Criminal Procedure, 1973.

                            Issue (i): Whether previous sanction was necessary under Section 197 of the Code of Criminal Procedure, 1973 to prosecute the petitioners for acts alleged during search and seizure.

                            Analysis: The petitioners were officers of customs and were acting in the course of search, seizure and arrest powers traceable to the customs law. The allegations against them related to tampering with documents and misuse of authority during the very exercise of official functions. The governing test is whether there is a reasonable connection between the alleged act and the discharge of official duty, and not whether the act was strictly lawful or in excess of duty.

                            Conclusion: Previous sanction under Section 197 of the Code of Criminal Procedure, 1973 was necessary, and the prosecution without such sanction was not maintainable.

                            Issue (ii): Whether the petitioners were entitled to protection under Section 155 of the Customs Act, 1962.

                            Analysis: Section 155 protects acts done or intended to be done in good faith in pursuance of the Customs Act, and the protection is not confined to prosecutions under the Customs Act alone. Since the alleged conduct arose from customs search and seizure operations and was inseparably linked with the performance of statutory duties, the protection was available to the petitioners.

                            Conclusion: The petitioners were entitled to protection under Section 155 of the Customs Act, 1962.

                            Issue (iii): Whether the criminal proceedings were liable to be quashed under Section 482 of the Code of Criminal Procedure, 1973.

                            Analysis: Where prosecution is initiated against public servants for acts reasonably connected with official duty without the requisite sanction, continuation of the criminal case amounts to abuse of process. The proceedings were therefore ex facie vulnerable for want of sanction and for being founded on acts claimed to have been done in the course of official functions.

                            Conclusion: The criminal proceedings were liable to be quashed.

                            Final Conclusion: The petition succeeded and the proceedings against the petitioners were set aside as unsustainable in law.

                            Ratio Decidendi: When the alleged misconduct of a public servant arises out of search and seizure functions and bears a reasonable connection with official duty, prosecution cannot proceed without prior sanction, and statutory protection for acts done in good faith may also extend to such proceedings.


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                            ActsIncome Tax
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