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Record retention requires exporters and agents to keep electronic declarations and supporting documents and produce them to Customs when required. The exporter or his authorised agent must retain a copy of each electronic declaration filed on the PBE Automated System and all supporting documents relied upon for that declaration for a period of five years from the date of filing, and must produce them before Customs when required in connection with any action or proceedings under the Act or any other law in force.
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Provisions expressly mentioned in the judgment/order text.
Record retention requires exporters and agents to keep electronic declarations and supporting documents and produce them to Customs when required.
The exporter or his authorised agent must retain a copy of each electronic declaration filed on the PBE Automated System and all supporting documents relied upon for that declaration for a period of five years from the date of filing, and must produce them before Customs when required in connection with any action or proceedings under the Act or any other law in force.
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