S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn Only After Apprising Auditee Of 'Objections': Delhi High Court

The Delhi High Court ruled on the issue of audit findings under Section 99A of the Customs Act, stating that a final report containing audit findings can only be drawn after informing the auditee of the objections raised during the audit. This judgment reinforces the principle of fairness and transparency in audits, ensuring that those audited are given an opportunity to respond to objections before final conclusions are drawn. The ruling is seen as an important step in safeguarding the rights of individuals and businesses against arbitrary audit practices and fostering a more transparent system in customs matters.