Inspection of records permits access only to relied-upon documents, under supervision, with note-taking but no copying allowed.

Inspection of records in proceedings before the Customs Authority for Advance Rulings may be permitted to the applicant, the Principal Commissioner, the Commissioner, or an authorised representative on written request to the Secretary. Only documents relied upon in the proceedings may be inspected. Inspection must be conducted in the presence of an Authority officer; notes may be taken, but copies of documents are not permitted.

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