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Unit 8: Custom Duties

No person shall, after the expiry of seven days from the notified date, keep or store any notified Notes
goods at any place other than the intimated place.
Where any notified goods have been sold or transferred, such goods shall not be taken from one
place to another unless they are accompanied by the voucher referred to in section 11F.
No notified goods (other than those which have been sold or transferred) shall be taken from
one place to another unless they are accompanied by a transport voucher (in such form and
containing such particulars as may be specified by rules made in this behalf) prepared by the
persons owning, possessing or controlling such goods.
Precautions to be taken by Persons Acquiring notified Goods

No person shall acquire (except by gift or succession, from any other individual in India), after
the notified date, any notified goods:
1. unless such goods are accompanied by:

(i) the voucher referred to in section 11F or the memorandum referred to in sub-section
of section 11G, as the case may be, or
(ii) in the case of a person who has himself imported any goods, any evidence showing
clearance of such goods by the Customs Authorities; and
2. unless he has taken, before acquiring such goods from a person other than a dealer having
a fixed place of business, such reasonable steps as may be specified by rules made in this
behalf, to ensure that the goods so acquired by him are not goods which have been
illegally imported.
Persons Possessing notified Goods to Maintain Accounts

Every person who, on or after the notified date, owns, possesses, controls or acquires any
notified goods shall maintain (in such form and in such manner as may be specified by rules
made in this behalf) a true and complete account of such goods and shall, as often as he acquires
or parts with any notified goods, make an entry in the said account in relation to such acquisition
or parting with, and shall also state therein the particulars of the person from whom such goods
have been acquired or in whose favour such goods have been parted with, as the case may be,
and such account shall be kept, along with the goods, at the place of storage of the notified goods
to which such accounts relate:
Provided that it shall not be necessary to maintain separately accounts in the form and manner
specified by rules made in this behalf in the case of a person who is already maintaining
accounts which contain the particulars specified by the said rules.

Every person who owns, possesses or controls any notified goods and who uses any such goods
for the manufacture of any other goods, shall maintain (in such form, in such manner and
containing such particulars as may be specified by rules made in this behalf) a true and complete
account of the notified goods so used by him and shall keep such account at the intimated place.

Sale, etc., of notified Goods to be Evidenced by Vouchers

On and from the notified date, no person shall sell or otherwise transfer any notified goods,
unless every transaction in relation to the sale or transfer of such goods is evidenced by a
voucher in such form and containing such particulars as may be specified by rules made in this
behalf.

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