TaxTMI 
TaxTMI 
TaxTMI 
2017 (1) TMI 1308
X X X X Extracts X X X X
X X X X Extracts X X X X
....on 155 of Customs Act was dismissed. The petition is contested by the respondent-CBI. 2. I have heard the learned Senior counsel for the petitioner and learned SPP for the respondent and have examined the file. 3. Admitted position is that petitioner is facing trial in case RC No.21A/2015/ACB/CBI/ND for commission of offences punishable under Section 120B read with Section 420 IPC and under Section 13(2) read with Section 13(1) (d) of P.C. Act along with others. FIR in question was registered on the basis of source information on 11.08.2015. The petitioner was arrested on 14.08.2015. Upon completion of investigation, a chargesheet has been filed on 19.09.2015. Initially, the bail application moved on behalf of the petitioner was di....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ter an unexplained delay of around one year and five months. Section 155(2) of the Customs Act is a special provision providing immunity to the custom officials for the decisions taken by such them under the provisions of Customs Act. Reliance has been placed on Ashok Kumar Singh vs. State of West Bengal & Anr. CRR No.4062 of 2009 dated 19.05.2016) High Court at Calcutta in PNU/WB/03941/2016; Public Prosecutor, Madras v.R.Raju and Anr.ETC (1972) 2 SCC 410; Costao Fernandes v.State at the instance of D.S.P.,CBI, Bombay (1996) 7 SCC 516; Prof Sumer Chand v.Union of India & Ors. (1994) 1 SCC 64 and Jeevan Kumar Raut and Anr. V.Central Bureau of Investigation (2009) 7 SCC 526. 7. Learned SPP for CBI urged that the impugned order warrants no i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng the prosecution to be barred under Section 155(2) Customs Act was raised even that time. Nevertheless, limitation being a question of law can be permitted to be agitated. 9. Learned Senior counsel for the petitioner heavily relies on the judgments Public Prosecutor, Madras v.R.Raju and Anr. (supra) and Ashok Kumar Singh vs. State of West Bengal & Anr. (supra) to emphasize that the criminal prosecution against the petitioner being beyond limitation under Section 155(2) of the Customs Act is unsustainable. In my considered view R.Raju's judgment (supra) is not applicable to the facts and circumstances of the case. The said judgment was delivered on 8.8.1972 under Section 40(2) of the Central Excise and Salt Act, 1944. After amendment, Cen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ile dealing with Section 40(2) of Central Excise and Salt Act, 1944 had held that the limitation as provided under sub-section (2) of Section 40 would be applicable as no suit, prosecution or other legal proceedings can be instituted for anything done or ordered to be done under this Act after the expiration of six months from the accrual of the cause of action. Apparently in the former Act, there was specific mention under Section 40 (2) that the limitation prescribed therein would be applicable not only to 'suits' and 'other legal proceedings' but to 'prosecution' also. Apparently, the said judgment was under the unamended provisions which existed prior to 1973. 12. It is to be noted that the amended Section 40 as it exists at present is....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Section (1) of Section 155 of the Customs Act where protection is available against suit, prosecution or other legal proceedings. 15. Sub-section (2) of Section 40 of the Central Excise and Salt Act dealt with in R.Raju's case (supra) is not pari-materia with sub-section (2) of Section 155 of the Customs Act. The limitation period prescribed under Section 40(2) of the Central Excise and Salt Act cannot be made applicable to criminal prosecution under Section 155(2) of the Customs Act. 16. In Ashok Kumar Singh vs. State of West Bengal & Anr.(supra) and Sunil Kumar vs.Central Bureau of Investigation (MANU/PH/0193/2016 decided on 11.2.2016, it appears that reliance was placed on R.Raju's case (supra) without taking note of the fact that exi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....umped into the same and tried to take the ignition key in order to stop the vehicle. It was also revealed that the appellant had received various injuries including incise wounds which on the basis of medical report were likely to have been caused at the time when attempt to stop the car was made. Scuffle was between the appellant and the smuggler during the course of which big size (dagger) carried by the smuggler was used. The smuggler died because of the injuries sustained at the hands of the appellant, who had as many as 22 injuries on his person. The smuggler was having close connection with the political leaders in the State of Goa. It was observed as under: "A valiant and dutiful Customs Officer risked his life to fight the mighty u....