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Saturday, March 08, 2025

t may be noted that section 155 (2) does not apply to suits. In other respects. it is broadly similar to section 80 of the Code of Civil Procedure.

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 Section 155 (2) - No proceeding other than a suit shall be com menced against the Central Government or any officer of the Government or a ...

Relation between Duty of Customs under the Customs Act 1962 and Duty of Excise under Central Excise Tariff Act, 1985.

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  Relation between  Duty of Customs under the Customs Act 1962  and  Duty of Excise  under Central Excise Tariff Act, 1985. Chapter II  Levy...

The Law of limitation is essentially a law of peace and repose.

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 The Law of limitation is essentially a law of peace and repose. The person who has committed a crime and is not prosecuted for the crime fo...
Saturday, January 25, 2025

Distinguish between scope of section 155(1) and Section 155(2) of the Customs ACt 1962. Analysis of the protection under Section 155(2) that criminal proceedings are also covered in the word proceedings other than suit . You can rely on customs cases laws and rules of general interpretation for substantiating that criminal proceedings are also covered in the word proceedings other than suit.

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 *Distinguishing between Section 155(1) and Section 155(2) of the Customs Act, 1962* 155. Protection of action taken under the Act. (1) No s...

Legislative intention for section 155 of the Customs ACt 1962

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 Section 155 of the Customs Act, 1962, is designed to provide protection to the Central Government, its officers, and local authorities agai...

Difference among " anything which is done , " intended to be done in good faith ", and " anything purporting to be done "

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 Here's a breakdown of the differences among the three phrases: _Anything Which Is Done_ 1. _Refers to actions taken_: Encompasses any a...

Difference between " anything which is done , and " intended to be done in good faith "

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 The phrases "anything which is done" and "intended to be done in good faith" differ in their scope and implications: *A...

What are different type of proceedings under customs Act 1962

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  Under the Customs Act, 1962, in India, various types of proceedings can be initiated. Here are some of them: *Adjudication Proceedings* 1....

The phrases "No suit, prosecution, and other legal proceedings" and "No proceedings other than suit" have distinct legal implications and scopes.

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Here's the difference: 1. "No suit, prosecution, and other legal proceedings" Meaning : This phrase provides immunity or pr...

Defense for Customs Officer Under Section 155(2) of the Customs Act:-

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  The Customs Officer seeks relief under Section 155(2) of the Customs Act, 1962, which provides a limitation period for initiating proceedi...
Friday, January 24, 2025

if a customs officer has not been charged under the Customs Act, it could potentially weaken or complicate the prosecution under the Indian Penal Code (IPC) and the Prevention of Corruption Act, 1988 (PC Act) for the same facts

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 Here's why: 1. Prosecution under the Customs Act is Easier Presumption of Culpable Mental State (Section 138A) : The C...

DEFENSE REPLY ON BEHALF OF THE RESPONDENT/ACCUSED UNDER SECTION 155 OF THE CUSTOMS ACT, 1962

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  Defense Reply for Protection Under Section 155 of the Customs Act, 1962 BEFORE THE HONORABLE COURT IN THE MATTER OF: [Case Title and ...

The Supreme Court of India has deliberated on the protections afforded to officers under various statutes, particularly focusing on the time limitations for initiating legal proceedings

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 T he Supreme Court of India has deliberated on the protections afforded to officers under various statutes, particularly focusing on the ti...

In India, several laws provide protection to government officers against legal proceedings for actions performed in good faith during their official duties. These protections are similar to those found in Section 155 and Section 40 of the Central Excise Act, 1944

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  In India, several laws provide protection to government officers against legal proceedings for actions performed in good faith during thei...
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About Me

Global Tax Guru
ravindra@globaltaxguru.in, office phone+ 91-124-4263229, Gurgaon, India
I did my graduation from IIT Delhi ,Post Graduate Diploma in Supply Chain and Logistics from LIBA Chennai and LLB from CCSU,Meerut.Worked five years in the BHEL then fifteen years in the Customs department.Currently practicing as Indirect Tax Consultant.
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