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2024 Supreme(Mad) 2810

IN THE HIGH COURT OF JUDICATURE AT MADRAS
R.Suresh Kumar, K.Kumaresh Babu
S.Gugan – Appellant
Versus
Commissioner of Customs Sea Import / Vigilance - CHI-VIII – Respondent


Advocates Appeared:
For the Appellant : Mr.K.Gandhikumar
For the Respondent: Mr.AR.L.Sundaresan, ASG to assist the Court, Mr.A.P.Srinivas Senior standing counsel, Mr.K.Srinivasan Spl.P.P.

JUDGMENT :

R.SURESH KUMAR, J.

This Intra Court Appeal arise out of the order of the writ court, dated 26.04.2018 made in W.P.No.3208 of 2018.

2. The short facts which are required to be noticed for the disposal of this writ appeal reads thus :

(i) That the appellant was working as an Examiner in the Customs Department. Due to a alleged mis-declaration of goods where the goods were fully fitted Air Conditioner, whereas it has been declared as part of the Air Conditioner and imported to India through Chennai Port, there had been a revenue loss to the exchequer of the Customs Department.

(ii) The appellant being the Examiner along with few other officials who, according to the Department, had been instrumental for such a mis- declaration to happen as they have not properly examined or evaluated thereby it led to loss of exchequer. Therefore the Department decided to launch a prosecution against those officials including the appellant.

(iii) Therefore the Department wanted to get a sanction order under Section 19 (1)(c) of the Prevention of Corruption Act, 1988 from the competent authority namely the Commissioner of Customs Import (Sea Port).

(iv) Such a sanction order for prosecution had be

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