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TMI Blog2018 (2) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... affairs, be liable - As in the instant case, the firm M/s. Rare Crafts, of which petitioners are partners has not been arrayed as an accused, no liability could be fastened to petitioners. - revision allowed. - Crl. R.C. No. 1035 of 2010 - - - Dated:- 6-9-2017 - C.T. Selvam, J. Shri B. Kumar, Senior Counsel for B. Satish Sundar, for the Petitioner. Shri N.P. Kumar, Special Public Pros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the impugned order. Hence, this revision. 3. Heard learned counsel for petitioners and learned Special Public Prosecutor [Customs]. 4. This revision is to be allowed on the primary contention of learned senior counsel for petitioners to the effect that while petitioners/A1 and A2, partners of the firm, involved in the alleged illegal export, have been arrayed as accused, the firm has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection(l), where an offence under this Chapter has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded by Commissioner of Customs (Seaport-Import), Customs House. Chennai, is invalid and the prosecution case would fail also on such ground. 7. As this Court finds itself in agreement with learned senior counsel for petitioners on his first submission and in the event of respondent/complainant deciding to launch prosecution afresh [as the Customs Act also stands included in the schedule to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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