Retention obligation: authorised persons must preserve assessed bill of entry and originals for prescribed period and produce on demand. An authorised person must retain, for five years from the date of presentation of the bill of entry, the assessed copy of the bill of entry (digital or otherwise) and all original supporting documents used or relied upon in submitting the electronic integrated declaration, and must produce them before Customs in connection with any action or proceedings under the Act or under any other law for the time being in force.
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Retention obligation: authorised persons must preserve assessed bill of entry and originals for prescribed period and produce on demand.
An authorised person must retain, for five years from the date of presentation of the bill of entry, the assessed copy of the bill of entry (digital or otherwise) and all original supporting documents used or relied upon in submitting the electronic integrated declaration, and must produce them before Customs in connection with any action or proceedings under the Act or under any other law for the time being in force.
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