43. Procedure for importing goods through rail, river, air or post under section 77(2).—

(1) If the taxable goods are brought into the State from a place outside the State by any means other than through road transport such as through railways or airways or any other mode, as specified in sub-section (2) of 77, the dealer shall, before taking the delivery of or transporting from any aforesaid place of delivery, produce before the Prescribed Authority, the relevant railway receipt, bill of lading, air note or such other document required for the purpose of obtaining the delivery of such consignment from such transporter. The dealer shall make over to the Prescribed Authority, in duplicate, a "Delivery Permit" in Form-66.

(2) The Prescribed Authority shall on being satisfied about the correctness of the statements made and particulars contained in the declaration in Form-66 countersign the railway receipt, bill of lading or such other documents, as the case may be, and shall affix his official seal thereon. The Prescribed Authority shall also endorsed both copies of the declaration with his seal and signature with date. One copy of the declaration shall thereupon be returned to the dealer and the other copy retained by the Officer concerned.

(3) Such transporter shall not deliver the consignment of such goods taxable under the Act, unless the relevant consignment note, railway receipt, air note or bill of lading bears an endorsement from the concerned Prescribed Authority as mentioned above to the effect that the delivery of the goods has been allowed.

(4) In case of despatch of any taxable goods to a person outside the State by any mode other than through road transport such as through Rail, Air, Sea, Post or Courier, the dealer shall obtain a valid tax clearance certificate and furnish the details according to invoice/delivery challan, railway receipt, bill of lading or any document of this nature to the appropriate Prescribed Authority that the goods have been dispatched for a destination outside the State other than by road. The Prescribed Authority shall l keep such details in the assessment file of the dealer.