Court Rules Directors Not Personally Liable for Company's Customs Dues Due to Lack of Statutory Provision in Customs Act 1962.

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....Fraudulent claim of duty drawback - there is no provision in the Customs Act 1962 similar to Section 179 of the Income Tax Act 1971 or Section 18 of the Central Sales Tax Act 1956 where the dues of a private limited company can be recovered from its directors - HC....