Importers and exporters to make available relevant documents.

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....arance Audit at the Premises of Importers and Exporters Regulations, 2011<br>3. Importers and exporters to make available relevant documents.- (1) The importer or exporter, as the case may be, shall....

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....hall provide true and correct information to the 1[Superintendent of Customs and Central Excise or Appraiser.] (3) The importer or exporter, as the case may be, shall render assistance to the 1[Super....