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          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.

          <h1>Corporate liability for foreign exchange contraventions extends to responsible officers, with defenses limited to ignorance or due diligence.</h1> Contravention by a corporate entity renders the company and every person who was in charge of, and responsible to, the company for its business at the time of the contravention deemed guilty and liable to proceedings, subject to a defence of lack of knowledge or proof of due diligence to prevent the contravention. Where the contravention occurred with the consent or connivance of, or is attributable to neglect by, any director, manager, secretary or other officer, that individual is also deemed guilty. 'Company' includes bodies corporate, firms and associations, and 'director' in relation to a firm means a partner.

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