https://www.taxtmi.com/caselaws?id=265416 A company has a separate legal personality, so recovery of excise or customs dues cannot be enforced against a director in the absence of an express statutory provision imposing personal liability. Section 142 of the Customs Act, 1962 read with Rule 4 of the 1995 Recovery Rules applies only against the defaulter from whom the dues are recoverable, and the Customs Act contains no equivalent to Section 179 of the Income-tax Act or Section 18 of the Central Sales Tax Act to fasten liability on directors or other third parties. The recovery notice against the director was therefore unsustainable and liable to be quashed. en-us Tue, 18 Nov 2014 00:00:00 +0530 Sat, 26 Dec 2015 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265416 A company has a separate legal personality, so recovery of excise or customs dues cannot be enforced against a director in the absence of an express statutory provision imposing personal liability. Section 142 of the Customs Act, 1962 read with Rule 4 of the 1995 Recovery Rules applies only against the defaulter from whom the dues are recoverable, and the Customs Act contains no equivalent to Section 179 of the Income-tax Act or Section 18 of the Central Sales Tax Act to fasten liability on directors or other third parties. The recovery notice against the director was therefore unsustainable and liable to be quashed. Case-Laws Central Excise Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265416