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Maintenance of records in relation to warehoused goods in electronic form, filing of Returns and acknowledgement of receipt of goods

Customs - 25/2016 - Dated:- 8-6-2016 - Circular No 25/2016-Customs F. No. 484 / 03 / 2015 - LC (Pt 1) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, the 8th June 2016. To, All Principal Chief Commissioners Customs, All Principal Chief Commissioners of Customs & Central Excise, All Chief Commissioners of Customs, All Chief Commissioners of Customs & Central Excise, All Directors General, Chief Departmental Representative, All .....

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rehoused goods in digital form only: (a) Every licensee shall maintain records of receipt, handling, storing and removal of the warehoused goods in the Form -A appended to this circular. While the information contained in the Form is mandatory, the licensee will be free to add any additional data fields, if so required for their commercial purposes. (b) The data prescribed in the Form shall be stored electronically. All licensees are required to enter data accurately and immediately upon the goo .....

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e-stamped electronic record that allows for reconstruction of the course of events relating to the creation, modification, or deletion of an electronic record and includes actions at the record or system level, such as, attempts to access the system or delete or modify a record. 3. Filing of returns in relation to warehoused goods: (a) The Regulations also prescribe that,- (i) a licensee shall file with the bond officer a monthly return of the receipt, storage, operations and removal of the good .....

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to be filed by the assesse as per para 3(a) (ii) shall be filed in Form- B appended to this circular. (d) The aforesaid returns shall be filed with the Bond officer as paper copies. 4. Acknowledgement of the receipt of goods: Upon receipt of the goods in a warehouse, the licensee shall, send an acknowledgement of such receipt,- (i) in case goods are received from a customs station to the Assistant/Deputy Commissioner in charge of the Bond section at the Customs station of import and to his juris .....

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