law: Custom Act, 1962 
  140.
  
  Offences by Companies. – 
  (1)
  
  If the person committing an offence under this Chapter is a company, every
  
  person who, at the time the offence was committed was in charge of, and was
  
  responsible to, the company for the conduct of business of the company, as well
  
  as the company, shall be deemed to be guilty of the offence and shall be liable
  
  to be proceeded against and punished accordingly :
  Provided
  
    that nothing contained in this sub-section
  
  shall render any such person liable to such punishment provided in this Chapter
  
  if he proves that the offence was committed without his knowledge or that he
  
  exercised all due diligence to prevent the commission of such offence.
  (2)
  
  Notwithstanding anything contained in sub-section (1), 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 liable to be proceeded against
  
  and punished accordingly.
  Explanation
  
  :  For the purposes of this section, - 
  (a)
  
  "company" means a body corporate and includes a firm or other
  
  association of individuals; and
  (b)
  
  "director", in relation to a firm, means a partner in the firm.