Rule 6 - Form, etc. of accounts to be maintained under section 11E - Notified Goods (Prevention of Illegal Import) Rules, 1969

6. Form, etc. of accounts to be maintained under section 11E. — (1) The accounts required to be maintained under section 11E of the Customs Act, 1962 (52 of 1962), shall contain the following particulars in respect of each acquisition or disposal (whether by sale or otherwise) of notified goods, namely :— (a) name of the notified goods; (b) name and full business address of the person from whom the notified goods have been acquired or in whose favour the notified goods have been parted with; (c) serial number of the voucher or memorandum accompanying the notified goods acquired; (d) particulars as specified in rule 9; and (e) time and date of acquisition, or parting with, of the notified goods. (2) All particulars referred to in sub-rule (1) shall be entered in a register : Provided that particulars in respect of each sale or other disposal of notified goods may be entered in a book of sale or disposal memos, in duplicate. (3) The pages of the register and the book of sale or disposal memos, shall have consecutive serial numbers stamped thereon and the entries in respect of each transaction shall be made immediately after the transaction.