Protection of action taken under the Act
Section 155 of the Customs Act, 1962 deals with protection of action taken under the Act. 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. The Act came into force on 01 Feb 1963.
(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.
Section 155, The Customs Act, 1962 (Act 52 of 1962).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Punjab State Warehousing CORP vs Bhushan Chander
Court's Decision & Legal Precedent
Protection under Section 197 CrPC is not available to employees of Government companies or public undertakings (even when such undertakings are 'State' within Article 12 of Constitution) for prosecution of offences. Furthermore, offences of criminal breach of trust (Section 409), forgery (Sections 467, 468, 471) and cheating (Section 420) committed by a public servant cannot reasonably be claimed to be done in discharge of official duty; rather, the official position merely provides the opportunity for commission. Sanction under Section 197 CrPC is required only when there is a reasonable connection between the criminal act and the discharge of official duty, or when the act can be done under colour of office. Acts directly and reasonably disconnected from official duty do not attract Section 197 protection.
On this section: Sanction requirement for customs prosecution - referenced in B. Saha case regarding similar protection doctrines
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… The Senior Central Government Counsel for Excise and Customs would submit that the action of the respondents was clearly bonafide and for action in good faith, no action for damages would lie. He relies on Section 155 of the Customs Act, 1962, in support of his contentions. 3. I have considered the rival contentions in detail. 4. It cannot be disputed that upto the seizure of the vehicle on 22.1.2007, the action of the respondents was clearly justified, in so far as even in appeal, the petitioner could not get the earlier …
Questions about Section 155
What have the courts held on Section 155 of the Customs Act?
Punjab State Warehousing CORP vs Bhushan Chander (29 Jun 2016) is the leading judgment on this section among those set out below: Sanction requirement for customs prosecution - referenced in B. Saha case regarding similar protection doctrines.
How do I find court cases under Section 155 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 155, section 155 Customs Act 1962, section 155 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Punjab State Warehousing CORP vs Bhushan Chander (29 Jun 2016).
When did Section 155 of the Customs Act come into force?
Section 155 of the Customs Act, cited as Customs Act 1962 155, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.