https://www.taxtmi.com/caselaws?id=41618 Liability under Section 140 of the Customs Act, 1962 is derivative: a person in charge of a firm can be proceeded against only when the firm itself, as the offending entity, is also prosecuted. On the facts, conviction could not stand because the firm was not charged, so the statutory basis for fastening liability on the partner in charge failed. Statements recorded under Section 108 were held admissible because a Customs Officer is not a police officer for Section 25 of the Evidence Act, and the record showed that the statements were explained, signed, and supported by officer testimony; no prejudice from the form of endorsement was established. en-us Wed, 16 Feb 1983 00:00:00 +0530 Fri, 04 Jun 2010 18:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41618 Liability under Section 140 of the Customs Act, 1962 is derivative: a person in charge of a firm can be proceeded against only when the firm itself, as the offending entity, is also prosecuted. On the facts, conviction could not stand because the firm was not charged, so the statutory basis for fastening liability on the partner in charge failed. Statements recorded under Section 108 were held admissible because a Customs Officer is not a police officer for Section 25 of the Evidence Act, and the record showed that the statements were explained, signed, and supported by officer testimony; no prejudice from the form of endorsement was established. Case-Laws Customs Wed, 16 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41618