https://www.taxtmi.com/caselaws?id=183913 A director cannot be fastened with personal liability for a company's customs dues unless the governing statute expressly creates that liability. The Bombay High Court found no provision in the Customs Act or the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 imposing such liability on a director, and followed the earlier Division Bench view on the same principle. The recovery demand against the petitioner was therefore unsustainable, and the communication seeking recovery was quashed. en-us Tue, 05 May 2009 00:00:00 +0530 Fri, 24 Jun 2016 15:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183913 A director cannot be fastened with personal liability for a company's customs dues unless the governing statute expressly creates that liability. The Bombay High Court found no provision in the Customs Act or the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995 imposing such liability on a director, and followed the earlier Division Bench view on the same principle. The recovery demand against the petitioner was therefore unsustainable, and the communication seeking recovery was quashed. Case-Laws Customs Tue, 05 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183913