Page 124 - ELT_1st July 2020_Vol 373_Part 1

34 EXCISE LAW TIMES [ Vol. 373

2020 (373) E.L.T. 34 (Cal.)
IN THE HIGH COURT AT CALCUTTA
Madhumati Mitra, J.
NITAI CHANDRA DAS
Versus
STATE OF WEST BENGAL
C.R.R. No. 3463 of 2015, decided on 3-9-2019
Protection to Customs Officers from prosecution and other legal pro-
ceedings for bona fide action taken in discharge of their duties under the Cus-
toms Act, 1962 - Acts of petitioners/accused persons alleged to have been
committed in discharge of their official duties which they were required to do
as per the order issued by Customs Authority to find out fake Indian currency
Notes - Commissioner of Customs (Preventive), West Bengal refused to grant
sanction for prosecution and opined that petitioners being Customs officers,
entitled to get protection under Section 155 read with Section 106 of Customs
Act, 1962 - Court debarred from taking cognizance of offence in view of sub-
section (i) of Section 197 of Code of Criminal Procedure, 1973 - Accordingly,
Criminal proceedings under Sections 384, 411 and 34 of Indian Penal Code,
1860 pending before the Learned Additional Chief Judicial Magistrate,
Murshidabad, are hereby quashed. [paras 22, 24, 25]
Application allowed
CASES CITED
Costao Fernandes v. State at the Instance of D.S.P., C.B.I. —
1996 (82) E.L.T. 433 (S.C.) — Referred ......................................................................................... [Para 17]
Nirmal Kanti Roy v. State of West Bengal — (1998) 4 SCC 590 — Referred ................................... [Para 17]
DEPARTMENTAL CLARIFICATION CITED
Additional Commissioner of Customs, Kolkata Circular No. VIII (48) 04/CUS/
P/WB/Tech/10/Part-1, dated 10-8-2010 ............................................................................ [Paras 3, 14]
REPRESENTED BY : S/Shri Milan Mukherjee, Sr. Advocate, Rudra
Jyoti Bhattacharjee, Ms. Debjani Ghosal and Santanu
Talukdar, Advocates, for the Petitioner.
Shri Rana Mukherjee, Addl. P.P. and Ms. Debjani
Sahu, Advocate, for the Respondent.
[Order]. - This is an application under Section 482 of the Code of Crimi-
nal Procedure filed by the petitioners praying for quashing of Charge-sheet being
No. 220/13, dated 21st June, 2013 including the order of taking cognizance on
dated 16th February, 2015 in connection with the criminal proceedings being
G.R. Case No. 2034 of 2010 under Sections 384/411/34 of the Indian Penal Code
pending before the Learned Additional Chief Judicial Magistrate, Jangipur,
Murshidabad.
2. Before dealing with the rival submissions of the parties, it would be
appropriate to set out the facts briefly.
3. The petitioners were the officials of Customs Department, Jangipur,
Murshidabad at the material point of time. The Additional Commissioner of Cus-
toms by a Circular being No. VIII (48)04/CUS/P/WB/Tech/10/Part-1, dated 10-
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