https://www.taxtmi.com/circulars?id=58494 Prescribes operational controls for Special Warehouses and Duty Free Shops under Cochin Customs: warehouses must be under bond officer custody with escorted removals to DFS; DFS operate as the point of sale under CCTV surveillance and computerized invoicing. Licencees must maintain secure facilities, a digital stock-keeping system with audit trail, server-location and daily backups, obtain authorised digital signatures, retain documentary evidence and scanned passenger identification linked to sales, and preserve records for a prescribed retention period. Transfers and removals must follow Section 58A licensing, Warehoused Goods (Removal) Regulations and Section 67, and licencees must file signed monthly returns and make records available for inspection. en-us Wed, 11 Jul 2018 00:00:00 +0530 Thu, 20 Dec 2018 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58494 Prescribes operational controls for Special Warehouses and Duty Free Shops under Cochin Customs: warehouses must be under bond officer custody with escorted removals to DFS; DFS operate as the point of sale under CCTV surveillance and computerized invoicing. Licencees must maintain secure facilities, a digital stock-keeping system with audit trail, server-location and daily backups, obtain authorised digital signatures, retain documentary evidence and scanned passenger identification linked to sales, and preserve records for a prescribed retention period. Transfers and removals must follow Section 58A licensing, Warehoused Goods (Removal) Regulations and Section 67, and licencees must file signed monthly returns and make records available for inspection. Circulars Customs Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58494