https://www.taxtmi.com/acts?id=1177 Offences committed by a company under the Customs Act may extend liability to persons in charge of its business, as well as to directors, managers, secretaries, or other officers whose consent, connivance, or negligence is established. Such persons are deemed guilty and may be proceeded against and punished, subject to the defence of lack of knowledge or due diligence. For this purpose, company includes a body corporate, firm, or other association of individuals, and a director in relation to a firm means a partner. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 10 Jun 2026 18:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1177 Offences committed by a company under the Customs Act may extend liability to persons in charge of its business, as well as to directors, managers, secretaries, or other officers whose consent, connivance, or negligence is established. Such persons are deemed guilty and may be proceeded against and punished, subject to the defence of lack of knowledge or due diligence. For this purpose, company includes a body corporate, firm, or other association of individuals, and a director in relation to a firm means a partner. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1177