Maintenance of proper records of transportation of goods

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..... estigation of cases of clandestine removal of goods by various manufacturers, it has been observed that transporters sometimes play a major role in transporting offended goods without proper invoices and without issuing proper lorry receipt. 2. In this regard, attention of all concerned is drawn to the following provisions of the Central Excise Rules, 2002: Rule 24: As per this rule, if a Cent .....

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..... to confiscation, shall be liable to a penalty. If the transporter receives any excisable goods without cover of a proper invoice, he has reason to believe that the goods are liable to confiscation. Inspite of this, if he concerns himself in transportation of such goods, he is liable to penalty under rule 26 of the Central Excise Rules, 2002, amongst other actions as per law. 3. It is noticed t .....

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