Section 19 in Customs House Agents Licensing Regulations, 1984
19. Maintenance and inspection of accounts.
(1)A licensee required to maintain accounts under these regulations shall maintain such accounts, -(a)in an orderly and itemised manner and keep them current,(b)reflect all financial transactions as Custom House Agent.(2)He shall keep and maintain on file a copy of each of the documents, such as, bill of entry, shipping bill, transhipment application, etc., and copies of all his correspondence and other papers relating to his business as Custom House Agent.(3)All records and accounts required to be maintained, under these Regulations shall be preserved for at least five years and shall be made available at any time for inspection of officers authorised to inspect such records and accounts.
