https://www.taxtmi.com/caselaws?id=308192 Central Excise officers' acts of search, inquiry, arrest and custodial handling, including force used in effecting arrest, were treated as part of their official enforcement functions. The court held that such conduct fell within the protective umbrella of the Central Excise Act, and that an IPC prosecution based on those acts could not proceed without prior sanction where the alleged conduct was connected with official duty. The complaint was therefore not maintainable in the manner adopted, and sanction under Section 197 CrPC was required before cognizance could be taken against the officers. en-us Tue, 01 Mar 2011 00:00:00 +0530 Tue, 06 Jun 2023 17:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308192 Central Excise officers' acts of search, inquiry, arrest and custodial handling, including force used in effecting arrest, were treated as part of their official enforcement functions. The court held that such conduct fell within the protective umbrella of the Central Excise Act, and that an IPC prosecution based on those acts could not proceed without prior sanction where the alleged conduct was connected with official duty. The complaint was therefore not maintainable in the manner adopted, and sanction under Section 197 CrPC was required before cognizance could be taken against the officers. Case-Laws Central Excise Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308192