Manner of conducting audit

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..... ing electronic record, as may be relevant to audit. (3) The proper officer shall give not less than fifteen days advance notice to the auditee to conduct audit at the premises of the auditee. (4) The proper officer may, where considered necessary, inspect the imported goods or export goods or dutiable goods at the premises of the auditee or request the auditee to produce sample, if available, wi .....

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