Import of Goods Into the State Against Declaration

Import of goods into the State against declaration (1) Any person (hereinafter in this section referred to as the importer) who intends to bring, import or otherwise receive, into the State from any place without the State, any goods other than the goods exempt under clause (a) of section 4 in such quantity or measure or of such value, as exceeds,
(a) (i) twenty kilograms in the case of foodgrains, cereals, pulses, soyabean, and all products thereof, and all raw materials including resin, rosin and oil seeds used for extracting oils of any kind; or (ii) rupees fifty, in the case of other goods; or (b) the quantity, measure or value notified by the State Government in that behalf, in connection with business, shall obtain the prescribed form of declaration on payment of the prescribed fee from the assessing authority having jurisdiction over the area where his principal place of business is situated or, in case there is no such place, where he ordinarily resides:
PROVIDED that where the importer intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, at his option, in the like manner obtain the prescribed form of certificate.
(2) Where such goods are to be consigned by road
[(a) the importer shall furnish to the consignor the declaration in the prescribed formin duplicate duly filled in and signed by him and the driver or any other person-in-charge of any vehicle carrying any such goods shall carry with him the copies of such declaration duly verified by the consignor in the prescribed manner together with such other documents as may be prescribed, and shall deliver one copy of such declaration;-- (i) where such goods are brought by a road on which no such check-post or barrier is established under section 28, to the officer-in-charge of such check-post or barrier before crossing the check-post or barrier, and (ii) where such goods are brought by a road on which no such check-post or barrier is established, to the officer-in-charge of the nearest check post or barrier established under the said section before transporting such goods furnther within the State;
(b) the officer-in-charge of the checkpost or barrier shall grant a receipt for the copy of declaration delivered to him and it shall not be necessary for the driver or the person-in-charge of the vehicle to deliver any copy of the declaration at any other checkpost or barrier that he may cross if he shows such receipts to the officer-in-charge of such other checkpost or barrier (c) [Omitted, w.e.f. 29-1-2001.]
(d) the importer shall preserve the other copy of the declaration and other documents delivered to him or to his agent under clause (a) for such period as may be prescribed and produce them before the assessing authontv whenever demanded by it within such period.
(3) Where such goods are consigned by rail, river, air or post, the importer shall nor- (a) obtain or cause to be obtained delivery thereof unless he furnishes or cause to be furnished to such officer as may be authorised in this behalf by the State Government a declaration in the prescribed form in duplicate duly filled in and signed by him for endorsement by such officer, and (b) after taking delivery, carry the goods away or cause the goods to be carried away from the railway station, steamer or boat station, airport or post office, as the case may be, unless a copy of the declaration duly endorsed bv -ua officer is carried with the goods (4) Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in the prescribed form duly filled and signed by the importer, and the importer shall submit the same or endorsement by officer referred to in sub-section (3) by the next working day (4A) Where any person intends to bring, import or otherwise receive into the State from any place without the State, any goods referred to in sub-section (1) otherwise than in connection with business and obtains the prescribed form of certifies, the provisions of sub-sections (2), (3) and (4) shall, mutatis mutandis apply as if the word certificate is substituted for the word declaration used therein (5) The driver or other person-in-charge of any vehicle carrying any goods referred to in the preceding sub-section shall stop the vehicle at every such checkpost or barrier or, when so required by an officer authorised under sub-section (2) of section 13, at any other place, and keep it stationary for so long as may be considered necessary by the officer-in-charge of the checkpost or barrier or the officer authorised in it-sub-section (2) of section 13, as the case may be, and allow him to search the vehicle inspect the goods and all documents referred to in the preceding sub-section and shall if so required, give his name and address and the names and addresses of the owner of the vehicle and of the consignor and the consignee of the goods.
(6) Where the officer making the search or inspection under this section finds any person transporting or attempting or abetting to transport any goods any goods to which this section applies without being covered by proper and genuine documents referred to in the preceding sub-sections and if for reasons to be recorded he is satisfied, after giving such person an opportunity of being heard that such goods were being so transported in an attempt to evade assessment or payment of tax due or likely to be due under this Act, he may order detention of such goods.
(7) The provisions of sub-sections (2), (6) and (8) of section ISA shall mutatis mutandis apply to such detention as they apply to seizure under that section.
(8) Nothing contained in this section shall be construed to impose any obligation on any railway administration or railway servant or the post office or any officer of the post office, or to empower any search, detention or seizure of any goods while on a railway as defined in the Indian Railway Act, 1890 or in a post office as defined in the Indian Post Office Act, 1898.