Rule 12, Uttarakhand Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2019 [S8C-7PW]
As at 7 September 2026. In force from 9 February 2019.
Safe custody.—Every courier agency shall keep every bill of entry to which these rules apply in a receptacle or place reserved for the purpose at the premises where the clearance of goods by courier is carried on, shall record in Form GST DRC-03 the description of every bill of entry so kept and the date on which it was received, and shall furnish a copy of the record to the Board within one hundred and eighty days of the close of each year.
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