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<h1>Company criminal liability extends to officers where an offence occurs with their consent, connivance or attributable negligence.</h1> Company criminal liability for customs offences attaches to the company and to every person in charge and responsible for the company's conduct of business, subject to a defence of lack of knowledge or proof of exercising due diligence; separate liability arises where the offence occurred with the consent, connivance or negligence of directors, managers, secretaries or other officers, and 'company' includes firms and associations with 'director' meaning a partner in a firm.