https://www.taxtmi.com/caselaws?id=338228 Section 155(2) of the Customs Act was held not to bar criminal prosecution as time-barred, because the phrase "no proceedings" in that provision was construed as not including criminal prosecution. The Court distinguished an earlier ruling under Section 40(2) of the Central Excise and Salt Act, 1944 on the ground that it concerned the unamended text, which expressly referred to prosecution, and held that the amended excise provision was not pari materia for importing the same limitation bar into Customs Act proceedings. Authorities taking the contrary view were found inapplicable, and the petition was dismissed. en-us Mon, 23 Jan 2017 00:00:00 +0530 Sat, 19 Aug 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338228 Section 155(2) of the Customs Act was held not to bar criminal prosecution as time-barred, because the phrase "no proceedings" in that provision was construed as not including criminal prosecution. The Court distinguished an earlier ruling under Section 40(2) of the Central Excise and Salt Act, 1944 on the ground that it concerned the unamended text, which expressly referred to prosecution, and held that the amended excise provision was not pari materia for importing the same limitation bar into Customs Act proceedings. Authorities taking the contrary view were found inapplicable, and the petition was dismissed. Case-Laws Customs Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338228