Location of Glow Plug Timer Relay - Help

Can anyone help me out finding the glow plug relay for my 2000 NB 1.9 TDI? Hard starting in cold weather. Smokes like crazy when warming up. All 4 glow plugs have exactly the same low (.8 Ohms) resistance. Checked all fuses (panel & tray) and all ok. Every thing points to Glow Plug Timer Relay being bad. Dealer only tells me "it's in Location 10" whatever that means. Haynes manual simply says it's next to fuse panel but I suspect it's in the dash somewhere. Dash glow plug light used to be on for a few seconds but now shuts off about 1/2 second after key is turned to on position. Weather is warming up here in NE so starting easier now but smoking as bad as ever when engine is cold. No volts to any glow plugs at any time. HELP!!

if you have a 2 wire harness at the glow plugs its relay "52" under the dash. also the relay 180 is power supply relay

if you have a 4 wire harness at the glow plugs its located under the cowl pannel where the wipers are