Transporter liability for excisable goods: lack of invoices or records can trigger seizure and penalties under excise rules. Transporters who accept or carry excisable goods without proper invoices or accurate lorry receipts, or who destroy transportation records, may be liable to seizure of goods and conveyances and to penalties where there is reason to believe the goods were removed to evade excise duty. Central Excise Officers may detain or seize goods and vehicles when duty liability is suspected; transporters knowing or suspecting confiscable goods will face penalties. Transporters must maintain proper transport records and carry goods under proper invoices for the prescribed statutory retention period.