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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>Retention of customs revision documents: authorised persons must retain records five years and produce them on demand.</h1> Authorised persons must retain for five years from the date of revision the electronic application, the certificate of revised entry and all original supporting documents used or relied upon in submitting the electronic application, and must furnish them to the proper officer for any action or proceedings under the Act or any other law.

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