https://www.taxtmi.com/acts?id=36563 The authorised person must retain the assessed shipping bill, whether digital or otherwise, and original supporting documents used for the electronic integrated declaration. The retention period is five years from presentation of the shipping bill. The records must be produced before Customs authorities when required for action or proceedings under the Act or any other applicable law. en-us Fri, 26 Apr 2019 13:18:16 +0530 Fri, 24 Jul 2026 16:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36563 The authorised person must retain the assessed shipping bill, whether digital or otherwise, and original supporting documents used for the electronic integrated declaration. The retention period is five years from presentation of the shipping bill. The records must be produced before Customs authorities when required for action or proceedings under the Act or any other applicable law. Act-Rules Customs Fri, 26 Apr 2019 13:18:16 +0530 https://www.taxtmi.com/acts?id=36563