2019 (2) TMI 776

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....l No.Kol./Cus/Airport/Admn./12/09 dated 31.03.2009. Under this Order-in-Original dated 31.03.2009, the adjudicating authority has imposed penalties upon the appellants. Cus. Appeal Nos.460,543 & 544/09 Shri R.N. Bandopadhyay, ld. Consultant appearing for the appellants, Shri Prabir Kumar Guha and Shri Atanu Sarkhel and Shri H.K. Pandey, ld. Advocate appearing for the appellant, Smt. Bharati Sen, argued that these appellants are the officers of Customs and a penalty of Rs. 50,000/- each has been imposed upon them under Section 112 (a) of the Customs Act, 1962. That these officers have examined the export consignment of Zinc Ingots under Bills of Export filed by M/s Siyawala Exports Pvt. Ltd. That a detailed investigation was done and S....

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....at a notice is required to be given to the officers within time specified under Section 155 (2) of the Customs Act, 1962 and that no such notice was issued to the appellants. It is observed from the Order-in-Original dated passed by the adjudicating authority that this point was specifically taken by the appellant before the adjudicating authority but Adjudicating Authority has not given any findings on this issue. It is observed that CESTAT Bangalore in the case of CC & CE, Hyderabad-II Vs. Rajiv Kumar Agarwal (Supra) has taken following view on the applicability of Section 155 (2) of the Customs Act, 1962 :- "6.1 No doubt, the above allegations are quite serious in nature. However, the Adjudicating Authority has dropped the proceedings....

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....rity for anything purporting to be done in pursuance of this Act without giving the Central Government or such officer a month's previous notice in writing of the intended proceeding and of the cause thereof, or after the expiration of three months from the accrual of such cause." A reading of the said Act shows that the protection under the above section is applicable to all legal proceedings. Further, if protection to officers against proceedings in courts can be given, there is no reason why such a protection cannot be given to proceedings before quasi judicial authorities. Therefore, we do not find much substance in the Revenue's contention. Further, the Tribunal, in the case of M.I. Khan, has held that protection under Section 155 o....