https://www.taxtmi.com/caselaws?id=394074 Customs officers acting in discharge of official functions under the Customs Act, 1962 are protected from prosecution for acts done in good faith under the Act, and Section 155 bars legal proceedings on such conduct. Where the FIR is founded on search, seizure and confiscation undertaken within the Customs law framework, the police lack authority to prosecute the officers. On that basis, the Gujarat HC held the FIR and all consequential proceedings not sustainable and quashed them against the applicants. en-us Wed, 26 Feb 2020 00:00:00 +0530 Tue, 10 Nov 2020 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394074 Customs officers acting in discharge of official functions under the Customs Act, 1962 are protected from prosecution for acts done in good faith under the Act, and Section 155 bars legal proceedings on such conduct. Where the FIR is founded on search, seizure and confiscation undertaken within the Customs law framework, the police lack authority to prosecute the officers. On that basis, the Gujarat HC held the FIR and all consequential proceedings not sustainable and quashed them against the applicants. Case-Laws Customs Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394074