Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025

Regulation 6 Retention of documents relating to revised entry.

The authorised person shall retain, for a period of five years from the date of revision of the entry, the electronic application, certificate of revised entry and all supporting documents in original, which were used or relied upon by him in submitting the electronic application, and shall furnish them to the proper officer in connection with any action or proceedings under the Act or under any other law for the time being in force.