Rule 5 - Reasonable steps to be taken under section 11M - Specified Goods (Prevention of Illegal Export) Rules, 1969

5. Reasonable steps to be taken under section 11M. — (1) The reasonable steps to be taken under section 11M by a person selling or transferring any specified goods shall be the following, namely :— He shall satisfy himself about the identity and address of the purchaser or transferee, as the case may be, either (a) from his personal knowledge; or (b) on the strength of a certificate given by a person personally known to the seller or transferee, as the case may be, and with whose handwriting and signature such seller or transferor is familiar; or (c) on the strength of a certificate issued under the Gold Control Act, 1968 (45 of 1968) for recognition as a goldsmith or an identity card issued under that Act to an artisan; or (d) on the strength of a certificate issued to the purchaser or transferee, as the case may be, by the Inspector of Central Excise within whose jurisdiction such purchaser or transferee has his place of business : Provided that - (i) where the identity and address of the purchaser or transferee, as the case may be, is satisfied on the strength of a certificate referred to in (b) above, the seller or transferor, as the case may be, shall retain such certificate for production before the proper officer; and (ii) where the identity and address of the purchaser or transferee, as the case may be, is to be satisfied on the strength of a certificate referred to in (d) above, such certificate shall be got countersigned by the seller or transferor, as the case may be, from the Superintendent of Central Excise within whose jurisdiction he has his place of business. (2) The certificate of identity referred to in sub-rule (1)(b) shall be in the following form and shall be written in manuscript by the person issuing it : "I, Shri........residing at.......do hereby certify that Shri.........residing at.......is personally known to me. His signature is given below. He is not a dealer in/manufacturer of silver......... Signature Date Signature of the person identified". (3) Where the identity and address of the person to whom specified goods are sold or transferred is satisfied on the basis of a certificate referred to in sub-rule (1) (c) or (d), the seller or the transferor, as the case may be, shall record in the accounts of sales maintained under section 11L, the serial number and date of the certificate or identity card and full particulars of the authority who has issued the certificate or the identity card, as the case may be.