Customs Act, 1962 › Chapter XVII — Miscellaneous

Section 155. Protection of action taken under the Act

Customs Act, 1962

Bare Act

Protection of action taken under the Act. —

(1) No suit, prosecution or other legal proceedings shall lie against the Central Government or any officer of the Government or a local authority for anything which is done, or intended to be done in good faith, in pursuance of this Act or the rules or regulations.

(2) No proceeding other than a suit shall be commenced against the Central Government or any officer of the Government or a local authority for anything purporting to be done in pursuance of this Act without giving the Central Government or such officer a month's previous notice in writing of the intended proceeding and of the cause thereof, or after the expiration of three months from the accrual of such cause.

Judgments on Section 155

  • ) M/S. S.S. Impex vs Commr. Of Customs (Port), Kolkata — CESTAT, 27 Mar 2012. Casting suspicion on the invoice produced by the importer is not sufficient to reject it as evidence of value; undervaluation must be proved by cogent evidence or comparable imports, and goods once held to be what was…
  • ) M/S. A.N. Impex vs Commr. Of Customs (Port), Kolkata — CESTAT, 27 Mar 2012. Rule 12 of the Customs Valuation Rules, 2007 does not by itself provide a method for determination of value; it only permits rejection of the declared transaction value where reasonable doubt is established with…
  • Shri.K.Ananthapadmanabha Rao vs The Commissioner Of Central Taxes — Karnataka High Court, 27 Apr 2026. An order of dismissal passed without granting a specifically requested personal hearing—despite pending parallel criminal discharge and customs appellate proceedings—violates the principles of natural justice, and such…
  • Adani Enterprises Limited And Anr vs Union Of India And Ors — Bombay High Court, 17 Oct 2019. A Letter of Rogatory under Section 166-A Cr.P.C. can be issued only in aid of an investigation validly commenced under Chapter XII of the Cr.P.C.; where the alleged customs offence is non-cognizable under Section 104(5)…