Case Title:- PUSPHA L. TOLANI vs. DIRECTORATE OF REVENUE INTELLIGENCE & ORS.
Citation:- CURATIVE PETITION (C) NO. 214 OF 2025
Date:- 04.11.2025
Hon’ble Supreme Court Bench:- CJI B.R. GAVAI, JUSTICE SURYA KANT, JUSTICE VIKRAM NATH, JUSTICE S.V.N. BHATTI
The Hon’ble Supreme Court of India dismissed a curative petition filed by Pushpa L. Tolani, challenging its earlier judgment dated October 1, 2024, on the limitation period under the Customs Act, 1962.
- The Hon’ble Court upheld that proceedings under the Customs Act must be initiated within three months from the cause of action. The Hon’ble Court referred to the landmark ruling in Rupa Ashok Hurra v. Ashok Hurra (2002) and found that the petition did not meet the criteria required for a curative petition—such as violation of natural justice or a clear miscarriage of justice.
- Earlier, before the Hon’ble Delhi High Court, the assessee had argued that Section 155(2) of the Customs Act applied to her case. The Hon’ble Court, however, clarified that this section only covers departmental proceedings, not civil suits. The Hon’ble High Court further held that a civil suit for malicious prosecution is governed by the Limitation Act, 1963, which allows one year from the date of acquittal to file the suit.
- As per Section 12(1) of the Limitation Act, the date of acquittal is excluded from counting the limitation period, so the limitation begins the next day. Since the suit was filed on April 11, 2008, exactly one year after the acquittal, the Court held it was filed within the valid time limit.
- The Hon’ble Supreme Court concluded that there was no error or injustice in the earlier decision and directed the trial court to continue with the case promptly, dismissing all pending applications.
