How To Answer Case Laws With Examples Direct Tax Indirect Tax
How to Answer Case Laws with examples – DT & IDT Case Law 1 – Can a former director of a company be held liable for the recovery of the customs dues of such company? ANITA GROVER LAW As per section 142 of the customs act, 1962 read along with the Customs Rules, 1995, Central Government could recover dues belonging only to defaulter. FACTS A demand notice was raised against the director of a company in respect of the customs duty payable by a company of which she was a former director....