Recordkeeping obligations require warehouses to maintain detailed, electronic and auditable records available for inspection by officers. Licensees must maintain detailed, contemporaneous records of receipt, handling, storage, operations, sample drawl and removal of warehoused goods and retain copies of transport, export and bond documents; these records must be recorded immediately, stored electronically in the prescribed Form, be accurate, complete and available at the warehouse for inspection by the bond officer or authorised officers, while software must include an audit trail and digital copies must be preserved offsite.
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.
Recordkeeping obligations require warehouses to maintain detailed, electronic and auditable records available for inspection by officers.
Licensees must maintain detailed, contemporaneous records of receipt, handling, storage, operations, sample drawl and removal of warehoused goods and retain copies of transport, export and bond documents; these records must be recorded immediately, stored electronically in the prescribed Form, be accurate, complete and available at the warehouse for inspection by the bond officer or authorised officers, while software must include an audit trail and digital copies must be preserved offsite.
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