Section 12(1)(ix) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

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Union of India - Subsection

Section 12(1)(ix) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

(ix)maintain records and accounts in such form and manner as may be directed from time to time by an Assistant Commissioner of Customs or Deputy Commissioner or Customs for a period of five years and submit them for inspection to the Assistant Commissioner of Customs or an officer authorised by him, wherever required; and

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Union of India - Subsection

Section 12(1)(ix) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010