https://www.taxtmi.com/caselaws?id=287419 Section 155 of the Customs Act, 1962 was construed as containing two linked requirements: protection applies only to acts done or intended to be done in good faith in pursuance of the Act, and the notice/time-bar safeguard under sub-section (2) operates only for proceedings arising from such protected acts. Because the prosecution alleged cheating, conspiracy and illegal gratification under the Penal Code and the Prevention of Corruption Act, rather than conduct done in good faith under the Customs Act, the notice bar could not be invoked as an independent shield. The criminal proceedings were therefore maintainable and quashing was refused. en-us Tue, 30 Jan 2018 00:00:00 +0530 Tue, 14 Apr 2020 11:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287419 Section 155 of the Customs Act, 1962 was construed as containing two linked requirements: protection applies only to acts done or intended to be done in good faith in pursuance of the Act, and the notice/time-bar safeguard under sub-section (2) operates only for proceedings arising from such protected acts. Because the prosecution alleged cheating, conspiracy and illegal gratification under the Penal Code and the Prevention of Corruption Act, rather than conduct done in good faith under the Customs Act, the notice bar could not be invoked as an independent shield. The criminal proceedings were therefore maintainable and quashing was refused. Case-Laws Customs Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287419