https://www.taxtmi.com/acts?id=16507 Importers and exporters must make available books of account, transaction records and other documents relating to imported or exported goods for a prescribed retention period and provide true and correct information to the Superintendent of Customs and Central Excise or Appraiser. They are also required to render assistance and must not refuse or obstruct the designated official in the discharge of official duties; the provision substitutes the earlier term "proper officer" with the specified designation. en-us Wed, 30 May 2012 14:37:18 +0530 Sat, 12 Jan 2013 11:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16507 Importers and exporters must make available books of account, transaction records and other documents relating to imported or exported goods for a prescribed retention period and provide true and correct information to the Superintendent of Customs and Central Excise or Appraiser. They are also required to render assistance and must not refuse or obstruct the designated official in the discharge of official duties; the provision substitutes the earlier term "proper officer" with the specified designation. Act-Rules Customs Wed, 30 May 2012 14:37:18 +0530 https://www.taxtmi.com/acts?id=16507