Importer to maintain records

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.... (ii) and date of receipt of the goods imported in the relevant premises; (iii) of such goods consumed; (iv) of goods sent for job work, nature of job work carried out; (v) of goods received after job work; (vi) of goods re-exported, if any, under rule 7; and (vii) remaining in stock, according to Bills of Entry and shall produce the said account ....

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....vide Notification No. 09/2021 - Customs (N. T.) dated 01-02-2021 w.e.f. 02-02-2021 before it was read as "(6) Importer who intends to avail the benefit of an exemption notification to give information regarding receipt of imported goods and maintain records. - (1) The importer who intends to avail the benefit of an exemption notification shall provide the information of the receipt of the impor....

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....t to use for manufacture of goods or for rendering output service. (3) The importer who has availed the benefit of an exemption notification shall submit a quarterly return, in the Form appended to these rules, to the Deputy Commissioner of Customs or, as the case may be, Assistant Commissioner of Customs having jurisdiction over the premises where the imported goods shall be put to use for man....

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.... imported goods consumed; iii. of goods sent for job work, nature of job work carried out; iv. of goods received after job work; v. of goods re-exported, if any, under rule 7; and vi. remaining in stock, according to bills of entry, and shall produce the said account as and when required by the Deputy Commissioner of Customs, or, as the case may be, the Assis....