2018 (2) TMI 753

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....ondent. ORDER This revision arises against the order of learned Additional Chief Metropolitan Magistrate (E.O-I) Court, Egmore, Chennai, passed in M.P. No. 814 of 2010 in E.O.C.C.No.24 of 2008 on 13-7-2010. 2. Petitioners face prosecution for offences u/s. 132 and 135(1)(a), (b) and (c) of the Customs Act, 1962 r/w Foreign Trade (Development and Regulation) Act, 1962 r/w Schedule-1 of the ....

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....tion 140 of the Customs Act, 1962, reads as follows : '140. Offences by companies. - (1) If the person committing an offence under this Chapter is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable....

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....d against and punished accordingly. Explanation. - For the purposes of this section, - (a)     "company" means a body corporate and includes a firm or other association of individuals; and (b)     "director", in relation to a firm, means a partner in the firm.' 6. On a plain reading of the above section, it becomes apparent that only where a company....