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33.
Records to be maintained by clearing / forwarding agents:
1) When the goods are transported after clearance
from a seaport, on behalf of a dealer not registered under the Act, the clearing
or forwarding agent, as the case may be, notwithstanding that such agent is not
a dealer registered under the Act or any other person in charge of the goods
vehicle or vessel, who, on behalf of such agent or importer transports the goods
from the seaport shall carry with him the following documents in respect of the
goods carried in the goods vehicle or vessel, namely: -
a) a trip sheet, or log book, as the case may be;
b) a Delivery Note in Form 602
c) copy of the foreign seller’s invoice with the
copy of bill of entry; and;
d) letter from the importer or clearing or
forwarding agent to the consignee, specifically mentioning the description,
quantity and value of the goods imported:
Provided that, in case, goods are imported by a dealer, registered under the Act
it is sufficient, if the goods are accompanied by a way bill in Form X or
Form 600 instead of Delivery Note in Form 602.
(2) A clearing or forwarding agent / importer from
outside the State of Andhra Pradesh shall obtain the required number of Delivery
Notes in Form 602 from the Commercial Tax Officer, having jurisdiction over the
seaport, by producing evidence of import of goods, including nature of goods,
quantity and value of goods.
(3) A clearing or forwarding agent at a sea port shall
furnish information relating to consignments cleared by him during the previous
month to the Commercial Tax Officer, having jurisdiction over the seaport, so as
to reach him on or before the tenth day of the succeeding month.
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