Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
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An executive director, being a member of the board and responsible for overall management, cannot evade liability merely by claiming lack of involvement in day-to-day affairs or receiving nominal salary. The court found a prima facie case against the petitioner, an executive director during the alleged offense period. Interfering at this stage would be an abuse of process. The trial court rightly applied the law in rejecting the discharge plea. With the trial underway and evidence being recorded, the HC declined to interfere in the ongoing proceedings against the executive director.
An executive director, being a member of the board and responsible for overall management, cannot evade liability merely by claiming lack of involvement in day-to-day affairs or receiving nominal salary. The court found a prima facie case against the petitioner, an executive director during the alleged offense period. Interfering at this stage would be an abuse of process. The trial court rightly applied the law in rejecting the discharge plea. With the trial underway and evidence being recorded, the HC declined to interfere in the ongoing proceedings against the executive director.
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