Sri Lanka Consolidated Acts

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Imports and Exports Act (No. 1 of 1969) - Sect 18

Offences bodies of persons

18. Where an offence under this Act is committed by a body of persons, then-
(a) if that body of persons is a body corporate, every director and officer of that body corporate, or
(b) if that body of persons is a firm, every partner of that firm,
shall be deemed to be guilty of that offence: Provided that a director or an officer of such body corporate or a partner of such firm shall not be deemed to be guilty of such offence if he proves that such offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.


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