2020 PTD 632 | TaxHelpLine

M/s MAC CORPORATION, KARACHI

Appellant

The DEPUTY COLLECTOR (PREVENTIVE), SUKKUR, MCC OF HYDERABAD and 2 others

Respondent

Case Laws / Head Notes / Paras

Procedure---Power of adjudication---Scope--- Record of case can only be demanded by Directorate General of Post Clearance Audit for conducting audit under S. 26(2), Customs Act, 1969 after serving notice/summon as per contemplation of S.26A, Customs Act, 1969---Collector of Customs (Adjudication) has no power to conduct audit.

Case Law Access

You are viewing a limited preview. Log in to read the complete case details and download copies.

Court	Year	Appellant vs Respondent	Sections	Topic
CUSTOMS APPELLATE TRIBUNAL	2020	M/s MAC CORPORATION, KARACHI Vs The DEPUTY COLLECTOR (PREVENTIVE), SUKKUR, MCC OF HYDERABAD and 2 others	Customs Act (IV of 1969) 2(s), 2(s)(ii), 3DD, 9, 10, 26, 26A, 156(2), 177, 179, 180, 187	Audit by Directorate General of Post Clearance (Audit)