Document retention duty requires importers and exporters to produce trade records and assist customs officials during audits. Importers and exporters must make available books of account, transaction records and other documents relating to imported or exported goods for a prescribed retention period and provide true and correct information to the Superintendent of Customs and Central Excise or Appraiser. They are also required to render assistance and must not refuse or obstruct the designated official in the discharge of official duties; the provision substitutes the earlier term 'proper officer' with the specified designation.
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.
Document retention duty requires importers and exporters to produce trade records and assist customs officials during audits.
Importers and exporters must make available books of account, transaction records and other documents relating to imported or exported goods for a prescribed retention period and provide true and correct information to the Superintendent of Customs and Central Excise or Appraiser. They are also required to render assistance and must not refuse or obstruct the designated official in the discharge of official duties; the provision substitutes the earlier term "proper officer" with the specified designation.
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