Inspection of goods in movement: officers may require prescribed documents and devices from conveyance persons and inspect consignments. Section 68 empowers the Government to require the person in charge of a conveyance carrying consignments exceeding a specified value to carry prescribed documents and devices, to have those details validated as prescribed, and to produce them for verification when intercepted by a proper officer, who may also inspect the goods; the person in charge is obligated to produce the documents and devices and allow inspection.
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.
Inspection of goods in movement: officers may require prescribed documents and devices from conveyance persons and inspect consignments.
Section 68 empowers the Government to require the person in charge of a conveyance carrying consignments exceeding a specified value to carry prescribed documents and devices, to have those details validated as prescribed, and to produce them for verification when intercepted by a proper officer, who may also inspect the goods; the person in charge is obligated to produce the documents and devices and allow inspection.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
