Section 155 of the Customs Act, 1962, is designed to provide protection to the Central Government, its officers, and local authorities against lawsuits, prosecutions, and other legal proceedings. The legislative intention behind this section is to ensure that government officials and authorities are not hindered in their duty to enforce customs laws and regulations due to fear of litigation ¹.
In essence, Section 155 aims to:
- *Protect government officials*: Shield them from personal liability for actions taken in good faith while performing their duties under the Customs Act.
- *Prevent frivolous litigation*: Discourage lawsuits and prosecutions that may be initiated with malicious intent or to harass government officials.
- *Ensure effective enforcement*: Enable government officials to take decisive action against customs violations without fear of retribution or litigation.
By providing this protection, the legislature intends to facilitate the effective enforcement of customs laws and regulations, ensuring a fair and efficient trade environment.
