1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 4117 of 2009 WRIT PETITION NO. 4117 of 2009 WRIT PETITION NO. 4117 of 2009 Chandrakant Bhalchandra Garware ..Petitioner Versus The Union of India & Ors. ..Respondents Mr. Prakash Shah i/b. PDS Legal for the petitioner. Ms. S.I.Shah for the respondents. CORAM: F.I.REBELLO AND CORAM: F.I.REBELLO AND CORAM: F.I.REBELLO AND J.H.BHATIA,JJ. J.H.BHATIA,JJ. J.H.BHATIA,JJ. DATE: 5th May, 2009. DATE: 5th May, 2009. DATE: 5th May, 2009. P.C. P.C. P.C. 1. Rule. Heard forthwith. 2. The respondents are seeking by communication dated 1st January, 2009 to realise from the petitioner the dues of M/s. Garware Paints Limited. 3. To make a director liable, there has to be statutory provision under which a director is made personally liable for the dues of a company. This very 2 issue had come up for consideration before a Division Bench of this Court in Sunil Parmeshwar Mittal vs. Dy. Sunil Parmeshwar Mittal vs. Dy. Sunil Parmeshwar Mittal vs. Dy. C.(Recovery Cell), C.Ex.,Mumbai-I, 2005 (188) ELT 268 C.(Recovery Cell), C.Ex.,Mumbai-I, 2005 (188) ELT 268 C.(Recovery Cell), C.Ex.,Mumbai-I, 2005 (188) ELT 268 (Bom.). (Bom.). (Bom.). The learned Division Bench, after considering the law in extenso, has come to conclusion that director is not liable. In the instant case, the petitioner had resigned on 1.12.1994. The bill of entry had been filed on 19.1.1994. However, no statutory provision has been shown under the Customs Act or for that matter under the provisions of Customs (Attachment of Property of Defaulters for recovery of Government Dues) Rules, 1995 making a Director liable for the dues of a company. In our opinion, the Judgment in Sunil Parmeshwar Mittal Sunil Parmeshwar Mittal Sunil Parmeshwar Mittal (cited supra) (cited supra) (cited supra) will have to be followed. 4. In the light of that, Rule is made absolute in terms of prayer (a). (J.H.BHATIA,J.) (F.I.REBELLO,J.) (J.H.BHATIA,J.) (F.I.REBELLO,J.) (J.H.BHATIA,J.) (F.I.REBELLO,J.)