Maintenance of proper accounts of the inputs

4.69

The original DFIA holder shall maintain a true and proper account of consumption and utilisation of duty free imported / domestically procured goods against each authorisation as prescribed in Appendix-23. These records are required to be sent to the concerned Regional Authority(ies) along with the request for bond waiver/ redemption/ discharge of export obligation/ transferability. Such records should be preserved for a period of at least three years from the date of redemption.