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        Customs

        Regulation 16 - Inspection of accounts

        Customs Brokers Licensing Regulations, 2013
        Chapter I

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        Record retention requirement: brokers must retain accounts for a prescribed minimum period and permit authorised inspection. Regulation 16 requires that all records and accounts mandated by the Customs Brokers Licensing Regulations, 2013 be preserved for at least five years and made available at any time for inspection by officers authorised for that purpose, creating a continuing preservation obligation and an access requirement to permit regulatory oversight.
                        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.

                            Record retention requirement: brokers must retain accounts for a prescribed minimum period and permit authorised inspection.

                            Regulation 16 requires that all records and accounts mandated by the Customs Brokers Licensing Regulations, 2013 be preserved for at least five years and made available at any time for inspection by officers authorised for that purpose, creating a continuing preservation obligation and an access requirement to permit regulatory oversight.


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