https://www.taxtmi.com/acts?id=960 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 15 Jun 2026 17:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=960 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=960