https://www.taxtmi.com/caselaws?id=120242 The Tribunal upheld the penalty imposed on a Director of a company for non-compliance with export obligations, resulting in the confiscation of capital goods imported by the company. The Director's argument of not being liable as she had ceased to be a Director when the offence occurred was rejected. The Tribunal emphasized that the Director, being in office during the relevant period, was responsible for the company's actions. The appeal was dismissed, affirming the penalty and holding the Director accountable for the company's non-compliance with export obligations. en-us Wed, 10 Aug 2005 00:00:00 +0530 Tue, 17 Jul 2012 17:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120242 The Tribunal upheld the penalty imposed on a Director of a company for non-compliance with export obligations, resulting in the confiscation of capital goods imported by the company. The Director's argument of not being liable as she had ceased to be a Director when the offence occurred was rejected. The Tribunal emphasized that the Director, being in office during the relevant period, was responsible for the company's actions. The appeal was dismissed, affirming the penalty and holding the Director accountable for the company's non-compliance with export obligations. Case-Laws Customs Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120242