https://www.taxtmi.com/caselaws?id=271873 Mandatory prior written notice under Section 155(2) of the Customs Act, 1962 was held to protect not only civil servants but also the officers/prosecution concerned, and failure to give that notice vitiated the prosecution. The Court treated the customs notice requirement as an independent statutory safeguard, not cured by sanction obtained under the Prevention of Corruption Act. It also held that Section 482 CrPC could be invoked at the charge stage where continuation of the trial would amount to abuse of process and serve no useful purpose, because the prosecution was itself illegal for want of notice. The criminal revisions and connected quashing petition were allowed. en-us Thu, 11 Feb 2016 00:00:00 +0530 Thu, 20 Oct 2016 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271873 Mandatory prior written notice under Section 155(2) of the Customs Act, 1962 was held to protect not only civil servants but also the officers/prosecution concerned, and failure to give that notice vitiated the prosecution. The Court treated the customs notice requirement as an independent statutory safeguard, not cured by sanction obtained under the Prevention of Corruption Act. It also held that Section 482 CrPC could be invoked at the charge stage where continuation of the trial would amount to abuse of process and serve no useful purpose, because the prosecution was itself illegal for want of notice. The criminal revisions and connected quashing petition were allowed. Case-Laws Customs Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271873