Record retention requirement: importers must keep postal import bills and supporting documents and produce them on demand. Importer or authorised agent must retain a copy of the Postal Bill of Import (Form II) and all documents used to complete that Bill for the specified statutory retention period and must produce those documents to the proper officer of Customs when required in connection with any action or proceedings; if proceedings are ongoing the documents must be retained until such proceedings conclude.
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: importers must keep postal import bills and supporting documents and produce them on demand.
Importer or authorised agent must retain a copy of the Postal Bill of Import (Form II) and all documents used to complete that Bill for the specified statutory retention period and must produce those documents to the proper officer of Customs when required in connection with any action or proceedings; if proceedings are ongoing the documents must be retained until such proceedings conclude.
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