Importers and exporters to make available relevant documents.

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..... earance 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, shal .....

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..... 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[Supe .....

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