Advance licence record keeping: mandatory Appendix 23 submission, three year retention and licensing authority action for noncompliance. Advance licence holders must maintain and submit records of consumption and utilization of duty free inputs in the format of Appendix 23; such records are required for licences issued on or after 13.05.2005 and for licences redeemed in the previous licensing year, to be preserved for at least three years. Licensing authorities shall act against licensees for non submission, mis representation, mis declaration or defaults detected in Appendix 23 and must endorse such action on the redemption certificate. A Chartered Accountant/Cost & Works Accountant certificate and documentary evidence are required.