Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Bd. held that the Noticee failed to conduct annual audits for FY 2021-22 and 2022-23 in breach of Reg. 25(3) of the RA Regulations and Clauses 2 and 7 of the Code of Conduct in the Third Schedule to Reg. 24(2); audits for those years were completed only after the regulator's inspection request, whereas the audit for FY 2023-24 was timely. The Bd. found the failures constituted contraventions attracting liability under s.15EB of the SEBI Act and, having considered remedial steps taken, imposed a monetary penalty in exercise of powers under s.15J, concluding the Noticee is liable to pay the prescribed penalty.
Bd. held that the Noticee failed to conduct annual audits for FY 2021-22 and 2022-23 in breach of Reg. 25(3) of the RA Regulations and Clauses 2 and 7 of the Code of Conduct in the Third Schedule to Reg. 24(2); audits for those years were completed only after the regulator's inspection request, whereas the audit for FY 2023-24 was timely. The Bd. found the failures constituted contraventions attracting liability under s.15EB of the SEBI Act and, having considered remedial steps taken, imposed a monetary penalty in exercise of powers under s.15J, concluding the Noticee is liable to pay the prescribed penalty.
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TaxTMI 
TaxTMI 
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