Inspection of goods in movement: mandatory production of prescribed documents and devices enables official verification and transit checks. Section 68 empowers government to require the person in charge of a conveyance carrying consignments above a prescribed value to carry prescribed documents and devices and to produce them on interception by a proper officer who may then inspect the goods; Rule 138 and related rules supply detailed procedural requirements for issuance, carriage, production and verification under the e way bill framework.
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: mandatory production of prescribed documents and devices enables official verification and transit checks.
Section 68 empowers government to require the person in charge of a conveyance carrying consignments above a prescribed value to carry prescribed documents and devices and to produce them on interception by a proper officer who may then inspect the goods; Rule 138 and related rules supply detailed procedural requirements for issuance, carriage, production and verification under the e way bill framework.
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