Maintenance of records in relation to warehoused goods in electronic form - CBEC Circular
REGULATION 11 of the Warehouse (Custody and Handling of Goods) Regulations, 2016 requires the licensee to maintain detailed records of the receipt, handling, storage and removal of goods into and from the warehouse and file monthly returns regarding the same. The Board has prescribed Form-A as the record for receipt, handling, storing and removal of the warehoused goods.
The data prescribed in the Form shall be stored electronically. All licensees are required to enter data accurately and immediately upon the goods being deposited in or removed from the warehouse.
A licensee shall file with the bond officer a monthly return of the receipt, storage, operations and removal of the goods in the warehouse, within ten days after the close of the month to which such return relates.
For the purpose of discharging these responsibilities, the licensee may appoint one or more employees as authorised signatories. The specimen signatures of such authorised signatories and the specimen impression of the stamp of the licensee to be affixed on the documents should be kept updated with the Bond officer at all times.
The warehouse shall have facilities such as computer, photocopier, scanner and printer.
CBEC Circular No.25/2016-Customs., Dated June 08 2016