Reasonable steps to be taken under section 11D

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....notified goods are to be acquired from a hawker, the person so acquiring shall satisfy himself that the hawker has entered the acquisition by him of the notified goods, in the accounts maintained under sub-section (1) of section 11E and the said accounts have been certified by a gazetted officer of Customs. (2) If the notified goods are in the use of any person, or are kept for the use of any p....