Objections from Assessment Audit of Exim Goods u/s 99A of Customs Act to be notified to Assessee: Delhi HC directs Refund [Read Order]
The Delhi High Court in the course of adjudication referred to the Manner of Conducting Audit under Audit Regulation 5
By Avinash Kurungot - On November 30, 2024 5:34 pm - 3 mins read
The Delhi High Court recently reiterated the responsibilities of a Proper Officer to apprise the auditee of ‘objections’ that may arise during audit conducted in respect of Assessment of imported or exported goods under Section 99A of the Customs Act, 1962. The Delhi High Court directed refund while settling multiple Writ Petitions filed by prominent…
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