| http://www.w3.org/ns/prov#value | - m at a reasonable time and to produce such records and documents as specified in the notice and to give such testimony under oath as may be relevant. 26B. Access for the purposes of audit.-(1) The appropriate officer of Customs, after giving a notice in writing specifying the date of visit, shall have access to business or manufacturing premises, registered office or any other place where any good
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