https://www.taxtmi.com/caselaws?id=112160 Personal penalty on a company officer for breach of import notification conditions cannot be sustained unless the Department adduces material showing the officer's personal involvement or connivance in the offence. Where the imported goods were not utilised, the factory was not set up, and there was no evidence of sale or diversion of the goods in the market, the requisite nexus was absent. On those facts, the Managing Director's individual penalty was set aside, while the company's liability was left undisturbed. en-us Thu, 24 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 18:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112160 Personal penalty on a company officer for breach of import notification conditions cannot be sustained unless the Department adduces material showing the officer's personal involvement or connivance in the offence. Where the imported goods were not utilised, the factory was not set up, and there was no evidence of sale or diversion of the goods in the market, the requisite nexus was absent. On those facts, the Managing Director's individual penalty was set aside, while the company's liability was left undisturbed. Case-Laws Customs Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112160