Manner of conducting audit.

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.... or Appraiser.] shall give not less than fifteen days advance notice to the importer or exporter, as the case may be, to conduct audit.        (2) The ^1[Superintendent of Customs and Central Excise or Appraiser.] shall, where considered necessary,            (i) obtain from the importer or exporter, as the ....

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....h supporting documents.       (5) Where the importer or exporter as the case may be, is in agreement with the audit findings, in part or in full, he may make voluntary payments of duty due, if any, and the ^1[Superintendent of Customs and Central Excise or Appraiser.] shall record the same in the audit report.       (6) The ^1[Superinten....