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Definitions
"illegal import" means the import of any goods in
contravention of the provisions of this Act or any other law for the
time being in force;
"intimated place" means a place intimated under sub-section
(1), subsection (2) or sub-section (3), as the case may be, of section
11C;
"notified date", in relation to goods of any description,
means the date on which the notification in relation to such goods is
issued under section 11B;
"notified goods" means goods specified in the notification
issued under section 11B.
Power of Central Government to notify goods
If, having regard to the magnitude of the illegal import of goods of
any class or description, the Central Government is satisfied that it is
expedient in the public interest to take special measures for the
purpose of checking the illegal import, circulation or disposal of such
goods, or facilitating the detection of such goods, it may, by
notification in the Official Gazette, specify goods of such class or
description.
Persons possessing notified goods to intimate the place of storage,
etc. -
Every person who owns, possesses or controls, on the notified date, any
notified goods, shall, within seven days from that date, deliver to the
proper officer a statement (in such form, in such manner and containing
such particulars as may be specified by rules made in this behalf) in
relation to the notified goods owned, possessed or controlled by him and
the place where such goods are kept or stored.
Every person who acquires, after the notified date, any notified goods,
shall, before making such acquisition, deliver to the proper officer an
intimation containing the particulars of the place where such goods are
proposed to be kept or stored after such acquisition and shall,
immediately on such acquisition, deliver to the proper officer a
statement (in such form, in such manner and containing such particulars
as may be specified by rules made in this behalf) in relation to the
notified goods acquired by him : Provided that a person who has
delivered a statement, whether under sub-section (1) or sub-section (2),
in relation to any notified goods, owned, possessed, controlled or
acquired by him, shall not be required to deliver any further statement
in relation to any notified goods acquired by him, after the date of
delivery of the said statement, so long as the notified goods so
acquired are kept or stored at the intimated place.
If any person intends to shift any notified goods to any place other
than the intimated place, he shall, before taking out such goods from
the intimated place, deliver to the proper officer an intimation
containing the particulars of the place to which such goods are proposed
to be shifted.
No person shall, after the expiry of seven days from the notified date,
keep or store any notified 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 -
- unless such goods are accompanied
by, -
- the voucher referred to in
section 11F or the memorandum referred to in sub-section of
section 11G, as the case may be, or
- in the case of a person who
has himself imported any goods, any evidence showing clearance
of such goods by the Customs Authorities; and
- 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
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.
11C, 11E and 11F not to apply to goods in personal use
(1) Nothing in sections 11C, 11E and 11F shall apply to any notified
goods which are -
- in personal use of the person by
whom they are owned, possessed or controlled, or
- kept in the residential premises of
a person for his personal use.
(2) If any person, who is in
possession of any notified goods referred to in sub-section (1), sells,
or otherwise transfers for a valuable consideration, any such goods, he
shall issue to the purchaser or transferee, as the case may be, a
memorandum containing such particulars as may be specified by rules made
in this behalf and no such goods shall be taken from one place to
another unless they are accompanied by the said memorandum.
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