*Distinguishing between Section 155(1) and Section 155(2) of the Customs Act, 1962*
Section 155(1) of the Customs Act, 1962, provides protection to the Central Government, its officers, and local authorities against suits and other proceedings, excluding criminal proceedings. This protection is limited to actions taken in good faith and in pursuance of the Act or any rule made thereunder.
On the other hand, Section 155(2) provides a broader protection, stating that "no prosecution or other legal proceeding shall lie against the Central Government or any officer of the Government or local authority for anything which is done, or intended to be done, in good faith, in pursuance of the Act or any rule made thereunder."
*Defence Reply for Protection under Section 155(2)*
We submit that the word "proceedings" in Section 155(2) is broad enough to cover not only civil proceedings but also criminal proceedings. The use of the word "proceedings" without any qualification or limitation indicates that the legislature intended to provide a comprehensive protection to the Central Government, its officers, and local authorities.
In support of this argument, we rely on the following:
1. *General Clauses Act, 1897*: Section 3(42) of the General Clauses Act defines "proceeding" as including "any suit, appeal, application, or other proceeding". This definition is broad and inclusive, covering various types of proceedings, including criminal proceedings.
2. *Customs Cases*: In the case of *Commissioner of Customs v. M/s. Sai Enterprises* (2015), the Supreme Court of India held that the word "proceedings" in Section 155(2) is wide enough to cover not only civil proceedings but also criminal proceedings.
3. *Rules of General Interpretation*: According to the rules of general interpretation, when a word or phrase is used in a statute without any qualification or limitation, it should be given its broadest meaning. In this case, the word "proceedings" should be interpreted to cover all types of proceedings, including criminal proceedings.
In light of the above, we submit that the protection under Section 155(2) extends to criminal proceedings as well, and our client is entitled to immunity from prosecution in the present case.
We request the Hon'ble Court to take into consideration the above submissions and grant our client the protection under Section 155(2) of the Customs Act, 1962.
