https://www.taxtmi.com/acts?id=32394 Audit record preservation and access require an auditee to retain true and correct information, records, including electronic records, documents and accounts relating to imported, exported or dutiable goods for at least five years. The materials must be made available promptly on request for audit purposes. The auditee must assist the proper officer and audit team and must not refuse or obstruct the performance of official duties. en-us Fri, 25 May 2018 12:42:38 +0530 Fri, 24 Jul 2026 16:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32394 Audit record preservation and access require an auditee to retain true and correct information, records, including electronic records, documents and accounts relating to imported, exported or dutiable goods for at least five years. The materials must be made available promptly on request for audit purposes. The auditee must assist the proper officer and audit team and must not refuse or obstruct the performance of official duties. Act-Rules Customs Fri, 25 May 2018 12:42:38 +0530 https://www.taxtmi.com/acts?id=32394