https://www.taxtmi.com/caselaws?id=328916 A prosecution against a customs officer was treated as barred by limitation under section 155(2) of the Customs Act, 1962 because the alleged omission fell within the provision's protective language for acts purportedly done in pursuance of the Act, and the proceeding had been initiated beyond the statutory period without the requisite notice. The chargesheet was treated as duly forwarded under section 173(2) of the CrPC, and the sanction for prosecution under section 19 of the Prevention of Corruption Act, 1988 was found to be based on relevant materials and not mechanical. The proceeding was quashed as against the petitioner, while continuing against the other accused. en-us Thu, 19 May 2016 00:00:00 +0530 Mon, 14 Nov 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328916 A prosecution against a customs officer was treated as barred by limitation under section 155(2) of the Customs Act, 1962 because the alleged omission fell within the provision's protective language for acts purportedly done in pursuance of the Act, and the proceeding had been initiated beyond the statutory period without the requisite notice. The chargesheet was treated as duly forwarded under section 173(2) of the CrPC, and the sanction for prosecution under section 19 of the Prevention of Corruption Act, 1988 was found to be based on relevant materials and not mechanical. The proceeding was quashed as against the petitioner, while continuing against the other accused. Case-Laws Customs Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328916