AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Customs (Amendment) Act, 1969
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....sub-section (1), sub-section (2) or sub-section (3), as the case may be, of section 11C; (c) "notified date", in relation to goods of any description, means the date on which the notification in relation to such goods is issued under section 11B; (d) "notified goods" means goods specified in the notification issued under section 11B. Power of Central Government to notify goods. 11B. If, having regard to the magnitude of the illegal import of goods of any class or description, the Central Government is satisfied that it is expedient in the public interest to take special measures for the purpose of checking the illegal import, circulation or disposal of such goods, or facilitating the detection of such goods, it may, by notification in the Official Gazette, specify goods of such class or description. Persons possessing notified goods to intimate the place of storage, etc. 11C. (1) Every person who owns, possesses or controls, on the notified date, any notified goods, shall, within seven days from that date, deliver to the proper officer a statement (in such form, in such manner and containing such particulars as may be specified ....
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....,- (a) the voucher referred to in section 11F or the memorandum referred to in sub-section (2) of section 11G, as the case may be, or (b) in the case of a person who has himself imported any goods, any evidence showing clearance of such goods by the Customs Authorities; and (ii) unless he has taken, before acquiring such goods from a person other than a dealer having a fixed place of business, such reasonable steps as may be specified by rules made in this behalf, to ensure that the goods so acquired by him are not goods which have been illegally imported. Persons possessing notified goods to maintain accounts, 11E. (1) Every person who, on or after the notified date, owns, possesses, controls or acquires any notified goods shall maintain (in such form and in such manner as may be specified by rules made in this behalf) a true and complete account of such goods and shall, as often as he acquires or parts with any notified goods, make an entry in the said account in relation to such acquisition or parting with, and shall also state therein the particulars of the person from whom such goods have been acquired or in whose favour such goods ....
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....or sub-section (3), as the case may be, of section 11J; (c) "specified area" includes the Indian customs waters, and such inland area, not exceeding one hundred kilometres in width from any coast or other border of India, as the Central Government may, having regard to the vulnerability of that area to smuggling, by notification in the Official Gazette, specify in this behalf: Provided that where a part of any village, town or city falls within a specified area, the whole of such village, town or city shall, notwithstanding that the whole of it is not within one hundred kilometres from any coast or other border of India, be deemed to be included in such specified area; (d) "specified date", in relation to specified goods, means the date on which any notification is issued under section 11-I in relation to those goods in any specified area; (e) "specified goods" means goods of any description specified in the notification issued under section 11-I in relation to a specified area. Power of central Government to specify goods. 11-I. If, having regard to the magnitude of the illegal export of goods of any class or description, ....
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....m, into or within any specified area or loaded on any animal or conveyance in such area, unless they are accompanied by a transport voucher (in such form and containing such particulars as may be specified by rules made in this behalf) prepared by the person owning, possessing, controlling or selling such, goods: Provided that no transport voucher shall be necessary for the transport, within a village, town or city, of any specified goods the market price of which, on the date of transport, does not exceed one thousand rupees. (2) Notwithstanding anything contained in sub-section (1), where the Central Government, after considering the nature of any specified goods, the time, mode, route and the market price of the goods intended to be transported. the purpose of the transportation and the vulnerability of the specified area with regard to the illegal export of such goods, is satisfied that it is expedient in the public interest so to do, it may, - (i) by notification in the Official Gazette, specify goods of such class or description and of a market price exceeding such sum as that Government may notify; and different sums in relation to the specified go....
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....illegally exported and that the person owning, possessing or controlling such goods has been concerned with the illegal export thereof. Steps to be taken by persons selling or transferring any goods. 11M. Except where he receives payment by cheque drawn by the purchaser, every person who sells or otherwise transfers within any specified area, any specified goods, shall obtain, on his copy of the sale or transfer voucher, the signature and full postal address of the person to whom such sale or transfer is made and shall also take such other reasonable steps as may be specified by rules made in this behalf to satisfy himself as to the identity of the purchaser or the transferee, as the case may be, and if after an inquiry made by a proper officer, it is found that the purchaser or the transferee, as the case may be, is not either readily traceable or is a fictitious person, it shall be presumed, unless the contrary is proved, that such goods have been illegally exported and the person who had sold or otherwise transferred such goods had been concerned in such illegal export: Provided that nothing in this section shall apply to petty sales of any specified g....