Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
NFRA releases first part of Auditor-Audit Committee Interaction Series on Audit of Accounting Estimates and Judgments focusing on Expected Credit Losses under Ind AS 109. Series aims to enhance communication between auditors and audit committees, promote audit quality and investor protection by highlighting potential questions audit committees may ask auditors regarding accounting estimates and judgments, drawing from requirements under CA 2013, SA 260(R), 265, other SAs and SQC.
NFRA releases first part of Auditor-Audit Committee Interaction Series on Audit of Accounting Estimates and Judgments focusing on Expected Credit Losses under Ind AS 109. Series aims to enhance communication between auditors and audit committees, promote audit quality and investor protection by highlighting potential questions audit committees may ask auditors regarding accounting estimates and judgments, drawing from requirements under CA 2013, SA 260(R), 265, other SAs and SQC.
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