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Maintenance of records in relation to warehoused goods - CBEC's Customs Manual 2023 - Customs

Extract

..... 18. Maintenance of records in relation to warehoused goods: 18.1 A licensee shall, - (a) maintain detailed records of the receipt, handling, storing, and removal of any goods into or from the warehouse, as the case may be, and produce the same to the bond officer, as and when required; (b) keep a record of each activity, operation or action taken in relation to the warehoused goods; (c) keep a record of drawl of samples from the warehoused goods under the Act or any other law for the time being .....

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Maintenance of records in relation to warehoused goods - CBEC s Customs Manual 2023 - Customs

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..... he goods in the warehouse, within ten days after the close of the month to which such return relates. 18.5 Where the period specified in section 61 for warehousing of goods is expiring in a particular month, the licensee shall furnish such information to the bond officer on or before the 10th day of the month immediately preceding the month of such expiry. 18.6 The data prescribed for maintenance of records, shall be stored electronically. The software for maintenance of electronic records must .....

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Maintenance of records in relation to warehoused goods - CBEC s Customs Manual 2023 - Customs

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