https://www.taxtmi.com/circulars?id=59016 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. en-us Fri, 21 Dec 2018 00:00:00 +0530 Tue, 08 Jan 2019 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59016 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. Circulars Customs Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59016