Customs Act, 1969

CHAPTER-XX

SETTLEMENT OF CASES

From: 2023-08-01 - To: 0000-00-00 1[211. Maintenance of record.- 2[All importers, exporters and claimants of duty drawback, refunds or any notified concessions, terminal operators, owners of the warehouses, customs agents and the licensed customs bonded carriers, transport operators and tracking companies, carrying out business under this Act or rules made thereunder or under any other law, directly or indirectly, relating to international trade, shall be required to maintain and keep records and correspondence concerning import, export and transit trade transactions.] (2) The records required under sub-section (1) shall be kept for a period not less than 3[five] years in such form as the Board may by notification in the official gazette, specify. (3) The provision of sub-section (1) shall not be applicable to the baggage of the passengers and crew of the conveyance and to the recipients of gifts.] ____________________________________________________________________________ 1-Substituted by the Finance Act, 2006. At the time of substitution section 211 was as under:- “211.…