Regulation 7 - Retention of records in case of Non-Personal Imported goods - Postal Imports Regulations, 2025

7. Retention of records in case of Non-Personal Imported goods.- In case of Non-Personal Imported goods, the importer or his authorised agent shall retain, for a period of five years from the date of filing of the Postal Bill of Import in Form-II referred to in regulation 4: (i) a copy of the said Postal Bill of Import; (ii) all documents which were used or relied upon while filling the said Postal Bill of Import and, where required, shall produce them before the proper officer of Customs in connection with any action or proceedings under the Act or under any other law for the time being in force; Provided that in cases where proceedings are ongoing, the importer shall retain such documents until such proceedings are concluded.