Identity verification for specified goods sales creates a presumption of illegal export when the buyer is untraceable or fictitious. Persons selling or transferring specified goods within a specified area must, unless payment is received by cheque drawn by the purchaser, obtain the purchaser's signature and full postal address on the sale or transfer voucher and take other reasonable identity-verification steps prescribed by rules. If inquiry by a proper officer shows that the purchaser or transferee is not readily traceable or is fictitious, it is presumed, unless rebutted, that the goods were illegally exported and that the seller or transferor was concerned in that illegal export. A limited exception applies to petty sales within the prescribed monetary limits.
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 sales creates a presumption of illegal export when the buyer is untraceable or fictitious.
Persons selling or transferring specified goods within a specified area must, unless payment is received by cheque drawn by the purchaser, obtain the purchaser's signature and full postal address on the sale or transfer voucher and take other reasonable identity-verification steps prescribed by rules. If inquiry by a proper officer shows that the purchaser or transferee is not readily traceable or is fictitious, it is presumed, unless rebutted, that the goods were illegally exported and that the seller or transferor was concerned in that illegal export. A limited exception applies to petty sales within the prescribed monetary limits.
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