https://www.taxtmi.com/caselaws?id=768789 The CESTAT Mumbai allowed appeals by customs officers facing personal penalties under sections 112 and 114AA of the Customs Act, 1962. The tribunal held that proceedings against the appellants were barred by statutory limitations under Section 155, which provides protection for actions taken by customs officers in good faith. The original authority failed to properly apply the safeguards of Section 155(2) and made perverse findings regarding 'good faith' without following the required procedural template. The tribunal emphasized that procedural safeguards must be adhered to before initiating proceedings against customs officers, and non-compliance with these requirements can invalidate proceedings regardless of merits. The appeals were allowed and remanded to the adjudicating authority for proper consideration of Section 155 protections. en-us Mon, 24 Mar 2025 00:00:00 +0530 Mon, 14 Apr 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768789 The CESTAT Mumbai allowed appeals by customs officers facing personal penalties under sections 112 and 114AA of the Customs Act, 1962. The tribunal held that proceedings against the appellants were barred by statutory limitations under Section 155, which provides protection for actions taken by customs officers in good faith. The original authority failed to properly apply the safeguards of Section 155(2) and made perverse findings regarding 'good faith' without following the required procedural template. The tribunal emphasized that procedural safeguards must be adhered to before initiating proceedings against customs officers, and non-compliance with these requirements can invalidate proceedings regardless of merits. The appeals were allowed and remanded to the adjudicating authority for proper consideration of Section 155 protections. Case-Laws Customs Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768789