Customs Act, 1962 — Chapter XVI: Offences and Prosecutions
140. Offences by companies
- Where an offence under this Act has been committed by 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 its business, as well as the company, is deemed guilty and liable to be proceeded against and punished accordingly — unless he proves the offence was committed without his knowledge, or that he exercised all due diligence to prevent it.
- Where it is proved that the offence was committed with the consent/connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such person is also deemed guilty and liable to be proceeded against and punished accordingly.
- Explanation: “company” means a body corporate and includes a firm or other association of individuals, and “director” in relation to a firm means a partner in the firm.
