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Home Highlights December 2015 Year 2015 This

Imposition of penalty on Director - Penalty being imposable on ...


Director Penalized for Personal Liability Based on Mens Rea; Corrigendum Deemed Unenforceable Due to Lack of Legal Force.

December 22, 2015

Case Laws     Customs     AT

Imposition of penalty on Director - Penalty being imposable on the basis of mens rea, it should be on a personnel of the Managing Director but not on his designation. Therefore, the Corrigendum which has no force in the eyes of law does not become enforceable - AT

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