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Customs_Act,_1962

Section / Rule Number Content


32 Registration of Dealers
33 Information Regarding Change of Business
34 Additional copy of registration certificate and display of Taxpayers Identification Number
35 Registration certificate not transferable
36 Loss of certificate of registration
37 Form of security
38 Registration of transporter, carrier or forwarding agent, railway container contractor, owner or person incharge of godown or cold storage or warehouse
39 Period for which books, accounts and documents are to be preserved
40 Transport memo
41 Challan or transfer invoice
42 Audit by specified authority
43 Tax Audit by departmental authorities
44 Requirements of tax Invoice, sale invoice, bill, cash memo and purchase invoice

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