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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>Record retention obligation requires production of assessed shipping bills and original supporting documents to customs when requested.</h1> Retention obligation requires the authorised person who submitted an electronic integrated shipping bill to keep the assessed copy of the shipping bill, whether digital or paper, and all original supporting documents relied upon in making the declaration for a prescribed statutory period, and to produce those records to Customs when required in connection with any action or proceeding under the Act or any other law.

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