Manner of conducting audit.

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..... fteen 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 case may be, prior information relating to imported or export goods, as the case may be, before conducting audit; .....

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..... Central Excise or Appraiser. ] shall record the same in the audit report. (6) The 1 [ Superintendent of Customs and Central Excise or Appraiser. ] may, where necessary, inspect the imported or export goods, where such goods are available during the course of audit. (7) The 1 [ Superintendent of Customs and Central Excise or Appraiser. ] may take samples of imported or expor .....

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