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Auditee to preserve and make available relevant documents - CBEC's Customs Manual 2023 - Customs

Extract

..... 3. Auditee to preserve and make available relevant documents 3.1 The auditee shall preserve and on request by the proper officer make available in a timely manner, for the purposes of audit, true and correct information, records including electronic .....

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Auditee to preserve and make available relevant documents - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x