Home / 
DRI lacks authority to draw samples post-clearance from factory premises; Section 144 limits jurisdiction after April 2016.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Jurisdiction - power of DRI to draw samples - In the present case, after the release of imported goods approximately by April 2016 from the custom area, there was no power with the authorities, much less under Section 144 of the Act, to draw samples at a subsequent stage i.e. on 11.08.2016 from the factory premises.....
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
TaxTMI