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..... rip, certificate, permission etc., books of account, test or analysis reports, and any other document relating to imported goods or export goods or dutiable goods, and may include inspection of sample and goods, if such sample or goods are available and where necessary, drawl of samples; (c) auditee means a person who is subject to an audit under section 99A of the Act and includes an i .....

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..... premises includes the registered office, branch office, warehouse, factory, or any other premises at which, imported goods or export goods or dutiable goods or books of account or records of transaction or other related documents, in relation to the said goods are ordinarily kept, for any purpose by an auditee. (h) Words and expressions used and not defined herein but defined in the Act, shal .....

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