https://www.taxtmi.com/acts?id=52139 An authorised person must retain for five years from the date of revision of an entry the electronic application, revised-entry certificate, and original supporting documents used or relied upon for the application. The documents must be produced to the proper officer in connection with any action or proceedings under the Act or any other law in force. en-us Fri, 31 Oct 2025 18:26:44 +0530 Wed, 22 Jul 2026 11:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52139 An authorised person must retain for five years from the date of revision of an entry the electronic application, revised-entry certificate, and original supporting documents used or relied upon for the application. The documents must be produced to the proper officer in connection with any action or proceedings under the Act or any other law in force. Act-Rules Customs Fri, 31 Oct 2025 18:26:44 +0530 https://www.taxtmi.com/acts?id=52139