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Chapter IX
DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS
79G. (1) The Customs must keep a record of every transmission sent to or received from a registered user using a 1[Customs computer] system.
(2) The record described in sub-section (1) of this section must be kept for a period of five years from the date of the sending of or the receipt of the transmission, or for such other period as may be prescribed.]