Swayam was the director of Om Steel Pvt. Ltd. till 16 th May, 2013. On 18 th July, 2013, Customs Authority issued notice to the former director, i.e., Swayam seeking to attach his properties for recovery of the dues of t

Swayam was the director of Om Steel Pvt. Ltd. till 16 th May, 2013. On 18 th July, 2013, Customs Authority issued notice to the former director, i.e., Swayam seeking to attach his properties for recovery of the dues of the company. Revenue contended that as per the provisions of section 179 of the Income-tax Act, 1961 and section 18 of the Central Sales Tax Act, 1956, in case of a private company, where any tax dues of the company under relevant statutes cannot be recovered, every person who was director of the said company at any time during the period for which tax is due shall be jointly and severally liable for the payment of tax. On this base, the Customs Authority has invoked provisions of section 142 of the Customs Act, 1962. Examine, with a decided case law, whether the Customs Authority is justified in its action.