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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