https://www.taxtmi.com/highlights?id=87966 HC held that the director cannot be personally liable for company's export obligation defaults without specific allegations demonstrating direct responsibility. The court found procedural irregularities, including failure to issue proper show cause notices after company's liquidation in 1998 and lack of evidence establishing director's direct culpability. Fundamental principles of natural justice were violated, and the respondent's orders imposing personal liability were consequently set aside. The court emphasized that mere directorship does not automatically create personal liability, requiring clear proof of direct involvement in the company's non-compliant conduct. en-us Fri, 02 May 2025 08:54:48 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87966 HC held that the director cannot be personally liable for company's export obligation defaults without specific allegations demonstrating direct responsibility. The court found procedural irregularities, including failure to issue proper show cause notices after company's liquidation in 1998 and lack of evidence establishing director's direct culpability. Fundamental principles of natural justice were violated, and the respondent's orders imposing personal liability were consequently set aside. The court emphasized that mere directorship does not automatically create personal liability, requiring clear proof of direct involvement in the company's non-compliant conduct. Highlights Customs Fri, 02 May 2025 08:54:48 +0530 https://www.taxtmi.com/highlights?id=87966