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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Maintenance of accounts requires orderly transaction records and document retention, with records available for authorised inspection.</h1> Regulation 18 requires Customs House Agents to keep orderly, itemised, and current accounts reflecting all transaction activity, to retain copies of transactional documents and correspondence related to their agency business, and to preserve such records for at least five years for production to authorised inspecting officers.

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