Para 12.4
- Document type
- Procedure
- Dated
- Category
- HB Vol.1 ( upto 31/03/2002)
Maintenance of Accounts
12.4
The certificate holder shall maintain true and proper accounts of its exports and imports based on which such recognition has been granted and the exports and imports made during the validity period of such recognition certificate. The record shall be maintained for a minimum period of three years from the expiry of the validity of such certificate. These accounts shall be made available for inspection to the licensing authority or any authority nominated by the Director General of Foreign Trade.