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Section 14

. Returns to be made by exporters . — (1) Every exporter, referred to in sub-section (1) of section 12, shall furnish to the Authority at the prescribed time and in the prescribed manner such returns as may be prescribed.

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14 . Returns to be made by exporters . — (1) Every exporter, referred to in sub-section (1) of section 12, shall furnish to the Authority at the prescribed time and in the prescribed manner such returns as may be prescribed. (2) The Authority may authorise a member or any of its officers to inspect any processing plant or any other establishment of the exporter at any time to verify the accuracy of any return made under this section. CHAPTER IV FINANCE, ACCOUNTS AND AUDIT