https://www.taxtmi.com/circulars?id=61806 CFS custodians are responsible for secure custody of export cargo and must permit sampling only when a Customs officer or authorised agency draws samples in the presence of the exporter or representative and on production of a letter from the concerned AC/DC (CFS). Custodians must maintain records of samples and authorising letters; non-compliance in sampling or record-keeping makes the custodian liable for pilferage or shortages and requires reporting such incidents to the Docks (Administration). en-us Fri, 12 Jul 2019 00:00:00 +0530 Tue, 16 Jul 2019 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61806 CFS custodians are responsible for secure custody of export cargo and must permit sampling only when a Customs officer or authorised agency draws samples in the presence of the exporter or representative and on production of a letter from the concerned AC/DC (CFS). Custodians must maintain records of samples and authorising letters; non-compliance in sampling or record-keeping makes the custodian liable for pilferage or shortages and requires reporting such incidents to the Docks (Administration). Circulars Customs Fri, 12 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61806