Regulation 3 - Importers and exporters to make available relevant documents. - On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011

3. Importers and exporters to make available relevant documents.- (1) The importer or exporter, as the case may be, shall make available in a timely manner the books of account, records of transaction and other relevant documents maintained by him for a period of five years from the date of import or export, as the case may be, relating to imported or export goods, as the case may be, as required by the 1 [ Superintendent of Customs and Central Excise or Appraiser. ] (2) The importer or exporter, as the case may be, shall provide true and correct information to the 1 [ Superintendent of Customs and Central Excise or Appraiser. ] (3) The importer or exporter, as the case may be, shall render assistance to the 1 [ Superintendent of Customs and Central Excise or Appraiser. ] in the discharge of his official duty and shall in no case refuse or obstruct the 1 [ Superintendent of Customs and Central Excise or Appraiser. ] in discharge of official duty. ------------------- Notice:- 1. Substituted vide Notification No. 114/2012-Customs (N.T.), Dated 27/12/2012 , before it was read as:- "proper officer"