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<h1>Offences by Companies Under Section 140 of Customs Act: Liability Extends to Responsible Officers Without Due Diligence Defense.</h1> Section 140 of the Customs Act, 1962, addresses offences committed by companies. It states that if a company commits an offence, every person responsible for the company's business at the time of the offence is deemed guilty and liable for punishment, unless they can prove lack of knowledge or due diligence to prevent the offence. Additionally, if it is proven that the offence occurred with the consent, connivance, or negligence of any company officer, such as a director or manager, they too are deemed guilty. The section defines a 'company' as a body corporate, including firms or associations, and a 'director' as a partner in a firm.