https://www.taxtmi.com/caselaws?id=99873 Personal penalty on a company director under the Customs Act cannot be sustained unless the department produces material showing the director's specific role, knowledge, or active participation in the offending transaction. Mere association with the company is insufficient where the adjudication order records no finding of personal involvement and the record discloses no evidence of conscious contravention. A resignation from directorship after the offence further weakens the basis for fastening individual liability. On these facts, the penalty was set aside. en-us Fri, 20 Oct 2000 00:00:00 +0530 Mon, 30 Jan 2012 14:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99873 Personal penalty on a company director under the Customs Act cannot be sustained unless the department produces material showing the director's specific role, knowledge, or active participation in the offending transaction. Mere association with the company is insufficient where the adjudication order records no finding of personal involvement and the record discloses no evidence of conscious contravention. A resignation from directorship after the offence further weakens the basis for fastening individual liability. On these facts, the penalty was set aside. Case-Laws Customs Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99873