Is auditor required to comment if custom duty is not paid?
Is auditor required to comment if demand of custom duty is pending?
We have to comment for 3 things in statutory dues
1. Regularity of depositing SD
2. Undisputed SD unpaid for more than 6 months
3. Disputed SD not paid
No need to comment on regularity of paying custom duty as it is not periodic payment to government
But if it is unpaid reporting will be required in point 2 if undisputed and point 3 if disputed