Identity verification for specified goods: sellers must obtain and retain certified proofs to prevent illegal export and trace transfers. Sellers or transferors of specified goods must take reasonable steps to verify the identity and address of purchasers or transferees by personal knowledge, a manuscript certificate from a personally known person, a Gold Control Act certificate/identity card for goldsmiths or artisans, or a certificate issued by the Inspector of Central Excise; retain such certificates for production; obtain a Superintendent countersignature where applicable; and record certificate serial number, date and issuing authority particulars in the section 11L sales accounts.
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.
Identity verification for specified goods: sellers must obtain and retain certified proofs to prevent illegal export and trace transfers.
Sellers or transferors of specified goods must take reasonable steps to verify the identity and address of purchasers or transferees by personal knowledge, a manuscript certificate from a personally known person, a Gold Control Act certificate/identity card for goldsmiths or artisans, or a certificate issued by the Inspector of Central Excise; retain such certificates for production; obtain a Superintendent countersignature where applicable; and record certificate serial number, date and issuing authority particulars in the section 11L sales accounts.
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