Company offences under customs law extend liability to responsible officers, subject to due diligence and lack of knowledge defences. Offences committed by a company under the Customs Act may extend liability to persons in charge of its business, as well as to directors, managers, secretaries, or other officers whose consent, connivance, or negligence is established. Such persons are deemed guilty and may be proceeded against and punished, subject to the defence of lack of knowledge or due diligence. For this purpose, company includes a body corporate, firm, or other association of individuals, and a director in relation to a firm means a partner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Company offences under customs law extend liability to responsible officers, subject to due diligence and lack of knowledge defences.
Offences committed by a company under the Customs Act may extend liability to persons in charge of its business, as well as to directors, managers, secretaries, or other officers whose consent, connivance, or negligence is established. Such persons are deemed guilty and may be proceeded against and punished, subject to the defence of lack of knowledge or due diligence. For this purpose, company includes a body corporate, firm, or other association of individuals, and a director in relation to a firm means a partner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
