Section 13(e) in The Courier Imports and Exports (Clearance) Regulations, 1998
(e)not withhold any information relating to assessment and clearance of imported goods or [of] [Substituted words "shipment of" by Notification No. G.S.R. 184(E), dated 14.3.2001 (w.e.f. 9.11.1998)] export goods, from the Assessing Officer.
