2020 (3) TMI 1218

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....or the Respondent(s) No. 2   MR RONAK RAVAL APP (2) for the Respondent(s) No. 1   ORAL ORDER   The applicants are the officials of the Customs Department. 2. The applicants have preferred the present application under Section 482 of the Code of Criminal Procedure, 1973 for quashment of the First Information Report being C. R. No. II - 3418 of 2012 registered with Gandhidham "A" ....

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....the officials of the Customs Department, this Court clearly noted that since the bonded warehouse was situated within the territorial jurisdiction of the Customs Department and the Central Government, without obtaining prior permission of the Customs Department or the Central Government, the police has no authority to seal or to carry out any search & seizure procedure. If any offence is found to ....

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....s. Learned advocate has submitted that in view of clear provisions of Section 155 of the Customs Act, 1962, no officer of the Customs Department could be prosecuted or booked for such offence as they were performing their official duty. Section 155 of the Act reads as under : "155. Protection of action taken under the Act.   (1) No suit, prosecution or other legal proceedings shall lie ag....