Eximkey - India Export Import Policy 2004 2013 Exim Policy
Maintenance of Accounts 3.3

The status 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.

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