Import control on notified goods requires vouchers, customs clearance evidence, and reasonable checks against illegal importation. No person may acquire notified goods after the notified date, except by gift or succession from another individual in India, unless the goods are accompanied by the prescribed voucher or memorandum, or, where the buyer has imported goods himself, evidence of clearance by the Customs authorities. A person acquiring such goods from anyone other than a dealer having a fixed place of business must also take the reasonable steps specified by rules to ensure that the goods are not illegally imported.
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.
Import control on notified goods requires vouchers, customs clearance evidence, and reasonable checks against illegal importation.
No person may acquire notified goods after the notified date, except by gift or succession from another individual in India, unless the goods are accompanied by the prescribed voucher or memorandum, or, where the buyer has imported goods himself, evidence of clearance by the Customs authorities. A person acquiring such goods from anyone other than a dealer having a fixed place of business must also take the reasonable steps specified by rules to ensure that the goods are not illegally imported.
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