Rule 37, Maharashtra Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2020 [S51-0G5]
As at 7 September 2026. In force from 19 May 2020.
Safe custody.—Every importer shall keep every return to which these rules apply in a receptacle or place reserved for the purpose at the premises where the import of goods is carried on, shall record in Form GST APL-01 the description of every return so kept and the date on which it was received, and shall furnish a copy of the record to the Commissioner of Customs within one hundred and eighty days of the close of each year.
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