https://www.taxtmi.com/caselaws?id=295359 Section 155(2) of the Customs Act was held not to bar criminal prosecution, because its notice and time requirements apply to civil proceedings other than suits and do not extend to criminal cases. The Court treated section 155(1) and section 155(2) as operating in distinct fields, with good faith protection under sub-section (1) remaining available separately. Applying a contextual and textual reading, supported by ejusdem generis, it also found that the prosecution material disclosed a prima facie case, so the defence version had to be tested at trial and the request to quash the proceedings was rejected. en-us Wed, 10 Jun 2020 00:00:00 +0530 Wed, 03 Jun 2026 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295359 Section 155(2) of the Customs Act was held not to bar criminal prosecution, because its notice and time requirements apply to civil proceedings other than suits and do not extend to criminal cases. The Court treated section 155(1) and section 155(2) as operating in distinct fields, with good faith protection under sub-section (1) remaining available separately. Applying a contextual and textual reading, supported by ejusdem generis, it also found that the prosecution material disclosed a prima facie case, so the defence version had to be tested at trial and the request to quash the proceedings was rejected. Case-Laws Customs Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295359