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PROSECUTION, Customs - Import - Export - Customs - SEZ

Issue Id: - 117586
Dated: 21-10-2021
By:- Vel Murugan
PROSECUTION

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Dear Experts,

Please make me understand that whether prosecution can be launched against the legal persons i.e. COMPANY / PARTNERSHIP etc. (not in the name of directors/partners)? If yes, in case of conviction by the court, who will serve the imprisonment? I am asking this related to taxation laws but it is okay to get reference from any other laws or judgements under any other laws.

Thanks in Advance

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Showing Replies 1 to 3 of 3 Records

1 Dated: 22-10-2021
By:- KASTURI SETHI

Sh.Vel Murugan Ji,

Answer is yes. In case of conviction, Director/M.D./Partner etc. who is instrumental in evasion of duty/tax and the department has documentary evidence of mala fide intention against that person, will suffer imprisonment.Pl. go through the following circulars word for word :-:(Also peruse those circulars mentioned in the circulars otherwise concept will not be clear.)

Arrest in relation to offences punishable under the Finance Act, 1994 & Central Excise Act, 1944 - Guidelines

Circular No. 201/11/2016-S.T., dated 30-9-2016

Launching of Prosecution under the Central Excise Act, 1944 and Finance Act, 1994 - Revised Guidelines

Circular No. 1009/16/2015-CX., dated 23-10-2015

Prosecution under the Central Excises & Salt Act, 1944 - Guidelines

<$FFor subsequent modifications/developments, see Circular Nos. 30/30/94-CX.6, dated 4-4-1994, and 35/35/94-CX.6, dated 29-4-1994>Circular No. 15/90-CX.6, dated 9-8-1990


2 Dated: 27-10-2021
By:- ABHISHEK TRIPATHI

Dear Vel Ji,

The prosecution will be against the top management or the person involved. For instance, just refer to S. 132(1) of the CGST Act. It says, “Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences”. That ‘whoever’ cannot be a juridical person and has to be a human being (individual or collective).


3 Dated: 27-10-2021
By:- KASTURI SETHI

Yes, Sir. The querist may also go through the concept of 'lifting the corporate veil' on google.


1

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