Customs Act, 1962 — Chapter XVII: Miscellaneous
155. Protection of action taken under the Act
- No suit, prosecution or other legal proceeding lies against the Central Government or any officer of the Government for anything done, or in good faith intended to be done, in pursuance of this Act or the rules/regulations made thereunder.
- No proceeding other than a suit is commenced against the Central Government or an officer for anything purporting to be done under this Act, unless notice in writing has been given at least one month before the commencement of the proceeding, stating the cause of action, the name/address of the party intending to sue, and the relief claimed. Proviso: certain provisos apply where a suit is instituted, requiring the plaint to state that such notice has been served, and its date.
- No such proceeding shall be commenced after the expiry of three months from the accrual of the cause of action.
