https://www.taxtmi.com/caselaws?id=48114 A director's plea that he was only a sleeping or non-active director, and had not participated in the company's affairs, raised factual questions that could not be decided at the quashing stage. The Delhi HC held that allegations concerning offences under the Customs Act and the Imports and Exports (Control) Act, including wrongful availing of concessional import duty, had to be tested on evidence rather than in a summary challenge. It also treated the repeated attempt to quash the complaint on the same ground as an abuse of process. The complaint and summoning order were therefore not liable to be quashed against the petitioner. en-us Fri, 20 Apr 2007 00:00:00 +0530 Mon, 02 Aug 2010 17:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48114 A director's plea that he was only a sleeping or non-active director, and had not participated in the company's affairs, raised factual questions that could not be decided at the quashing stage. The Delhi HC held that allegations concerning offences under the Customs Act and the Imports and Exports (Control) Act, including wrongful availing of concessional import duty, had to be tested on evidence rather than in a summary challenge. It also treated the repeated attempt to quash the complaint on the same ground as an abuse of process. The complaint and summoning order were therefore not liable to be quashed against the petitioner. Case-Laws Customs Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48114