Manner of conducting audit.

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Full Text of the Document

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.... 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 case may be, prior information relating to imported or export goods, as the case may be, before conducting audit; (ii) visit the premises to gather relevant information re....