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1. Professional Misconduct - Acceptance of audit engagement disregarding Independence requirements - Tampering of Audit File and related lapses-SA 230, Audit Documentation...

2. Validity of SCN - Jurisdiction - Proper Officer or not - whether by virtue of the notifications dated 07.07.1997, 07.03.2002 and 06.07.2011, the DRI would have the...

3. Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires...

4. Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed...

5. Jurisdiction - power of DRI to issue SCN - Proper Officer - Officers from Group-B who are already from the Customs Department can be appointed as “Officers of Customs”....

6. Proper officer for Customs (Supplementary Notice) Regulations, 2019

7. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

8. Customs Audit Regulations, 2018 - Audit may be conducted at the premises an auditee or in the office of proper officer - Auditee may be an Importer or Exporter or...

9. Issuance of SCN by proper officer - incompetent authority of Jurisdictional Officer or not - it is unambiguous that the Board appointed the Commissioner of Central...

10. Companies (cost records and audit) Amendment Rules, 2018

11. Jurisdiction - power of DRI to issue SCN - proper officer under section 28 of the Customs Act or not - This power which has been conferred under section 28 of the...

12. Professional misconduct - Role of NFRA V/s ICAI on disciplinary matters of Chartered Accountants -Retrospective V/s prospective applicability of provisions as contained...

13. Revocation of Customs Broker License - It would not be unreasonable to assume that if the shipping bill is filed by Customs Broker X and the person representing the...

14. Customs (Finalisation of Provisional Assessment) Regulations, 2018

15. Professional Misconduct by CA - Liability of the Engagement Partner (EP) with Audit Firm - The NFRA refuted the firm’s claims that only the EP was accountable,...