https://www.taxtmi.com/acts?id=41050 The exporter or his authorised agent must retain a copy of each electronic declaration filed on the PBE Automated System and all supporting documents relied upon for that declaration for a period of five years from the date of filing, and must produce them before Customs when required in connection with any action or proceedings under the Act or any other law in force. en-us Mon, 12 Dec 2022 16:24:07 +0530 Mon, 12 Dec 2022 16:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41050 The exporter or his authorised agent must retain a copy of each electronic declaration filed on the PBE Automated System and all supporting documents relied upon for that declaration for a period of five years from the date of filing, and must produce them before Customs when required in connection with any 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