Importers and exporters to make available relevant documents.

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..... may be, shall make available in a timely manner the books of account, records of transaction and other relevant documents maintained by him for a period of five years from the date of import or export, as the case may be, relating to imported or export goods, as the case may be, as required by the 1 [ Superintendent of Customs and Central Excise or Appraiser. ] (2) The importer or exporter, a .....

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