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        Customs

        Rule 8 - Particulars of the memorandum under Section 11G

        Notified Goods (Prevention of Illegal Import) Rules, 1969

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        Memorandum particulars require specified notified goods, buyer/seller details and customs permission for sale or transfer. The memorandum under Section 11G must state the notified goods, purchaser's name and address, time and date of sale or transfer, and seller/transferor's name, address and signature. If market price has not fallen below two thirds of new value due to use, the memorandum must also record the gazetted Customs officer's permission or the order number and date evidencing Customs clearance on payment of a fine in lieu of confiscation.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Memorandum particulars require specified notified goods, buyer/seller details and customs permission for sale or transfer.

                            The memorandum under Section 11G must state the notified goods, purchaser's name and address, time and date of sale or transfer, and seller/transferor's name, address and signature. If market price has not fallen below two thirds of new value due to use, the memorandum must also record the gazetted Customs officer's permission or the order number and date evidencing Customs clearance on payment of a fine in lieu of confiscation.


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