Rule 5 - Reasonable steps to be taken under section 11D - Notified Goods (Prevention of Illegal Import) Rules, 1969

5. Reasonable steps to be taken under section 11D. — The reasonable steps to be taken under section 11D by a person acquiring any notified goods shall be the following, namely :— (1) If the 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 person, in his residential premises and are to be acquired by any other person, the person so acquiring shall satisfy himself (except when he acquires any notified goods which are being used by any person and the market price of which has depreciated on account of the use to less than two-thirds of their market price if they are new) that the seller or transferor, as the case may be, has evidence of clearance of such goods by the Customs authorities on payment of fine in lieu of confiscation or has permission from a gazetted officer of Customs for the sale or transfer of such goods.