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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Special audit powers: Commissioner can order a cost or chartered accountant review where duty credit appears abnormal, with report and hearing.</h1> Commissioner may direct a manufacturer to have accounts audited by a nominated cost accountant or chartered accountant where duty credit availed or utilised is not within normal limits or appears claimed by reason of fraud, collusion, wilful misstatement or suppression of facts. The nominated accountant must submit a signed, certified audit report within the specified period stating required particulars. The special audit applies notwithstanding other audits, and material from the audit may be used in proceedings only after the manufacturer is afforded an opportunity of being heard; definitions of accountants are provided by reference to their Acts.

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