(1) No person shall transport from any railway station, steamer station, airport, port, post office or any other place whether of a similar nature or otherwise, any consignment of goods except in accordance with such restrictions and conditions as may be prescribed, with a view to ensure that there is no evasion of tax payable under this Act.

(2) Where any taxable goods are consigned by rail, Road, river, air or post from a place outside the State for delivery to a dealer inside the State, the importer shall not,-

(a) obtain or cause to be obtained delivery thereof unless he furnishes or causes to be furnished to the prescribed officer or any such officer empowered by the Government in this behalf, a declaration in the prescribed form, in duplicate, duly filled in and signed by him along with relevant consignment note, railway receipt, bill of lading or air note as the case may be, and the invoice or bill or other document for endorsement by such officer; and

(aa) obtain or cause to be obtained delivery thereof unless he files details of vehicle, consignment and statutory form online in advance before the goods carrying vehicle reaches delivery point

(b) after taking delivery, carry such goods away or cause the goods to be carried away from the railway station, steamer or boat station or air port or post office, as the case may be, unless a copy of the declaration duly endorsed by such officer is carried with the goods.