Operation of ITDC duty free shop requires mandatory digital warehouse records, triplicate sale vouchers, and Customs-escorted supply to vessels. The Public Notice requires that the ITDC Special Warehouse remain under Customs custody while the Duty Free Shop serves as a point of sale for ex-bonded goods transferred from the warehouse to eligible signing-off crew, passengers and masters of foreign-going vessels. The licensee must maintain SKU-based electronic records with an audit trail per Form-A, file monthly returns and expiry notices in Forms A and B, and keep digital sales records in Form-C integrated with warehouse records every 24 hours; sales are allowed only with triplicate vouchers, passport verification and Customs countersignature.
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Provisions expressly mentioned in the judgment/order text.
Operation of ITDC duty free shop requires mandatory digital warehouse records, triplicate sale vouchers, and Customs-escorted supply to vessels.
The Public Notice requires that the ITDC Special Warehouse remain under Customs custody while the Duty Free Shop serves as a point of sale for ex-bonded goods transferred from the warehouse to eligible signing-off crew, passengers and masters of foreign-going vessels. The licensee must maintain SKU-based electronic records with an audit trail per Form-A, file monthly returns and expiry notices in Forms A and B, and keep digital sales records in Form-C integrated with warehouse records every 24 hours; sales are allowed only with triplicate vouchers, passport verification and Customs countersignature.
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