Regulation 6 - Retention of assessed copy of shipping bill and supporting documents - Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019

6. Retention of assessed copy of shipping bill and supporting documents . The authorised person shall retain, for a period of five years from the date of presentation of the shipping bill, the assessed copy of the shipping bill, digital or otherwise, and all supporting documents in original, which were used or relied upon by him in submitting the electronic integrated declaration, and shall produce them before Customs authorities in connection with any action or proceedings under the Act or under any other law for the time being in force.