https://www.taxtmi.com/acts?id=41050 Exporters and authorised agents must retain copies of electronic declarations filed on the PBE Automated System and all supporting documents used or relied upon for five years from filing. They must produce these records before Customs when required for action or proceedings under the Act or any other law in force. en-us Mon, 12 Dec 2022 16:24:07 +0530 Wed, 22 Jul 2026 13:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41050 Exporters and authorised agents must retain copies of electronic declarations filed on the PBE Automated System and all supporting documents used or relied upon for five years from filing. They must produce these records before Customs when required for action or proceedings under the Act or any other law in force. Act-Rules Customs Mon, 12 Dec 2022 16:24:07 +0530 https://www.taxtmi.com/acts?id=41050