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[Cites 0, Cited by 0] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(2) in Customs Audit Regulations, 2018

(2)The auditee shall render assistance to the proper officer and his team of officers in the discharge of their official duty and shall in no case refuse or obstruct the proper officer or his team of officers in discharge of their official duty.