75. Restriction on movement of goods through Railways, Water ways, Air, Postal and Courier Services.

(1) No person shall transport from any railway station, steamer station, air port, post office, courier office or from any other place whatsoever as the Government may, by notification, specify, any consignment of such goods exceeding such quanity as may be specified in the notification, except in accordance with such conditions as may be prescribed and such conditions shall be made with a view to ensuring that there is no evasion of tax payable under this Act.

(2) Any officer who may be authorised by the Commissioner in this behalf, may, for the purpose of verifying whether any goods are being transported in contravention of the provisions of sub section (1) and subject to such restrictions as may be prescribed, intercept, detain and search any road vehicle or river craft or any load carried by persons.

(3) Notwithstanding anything contained in this Act, where any transporter or bailee happens to be the railways, air ways, river craft, postal or courier services to whom goods are delivered for transportation keep such goods before delivery thereof in any office, warehouse, vessel, boat, receptacle or any other place, the Commissioner may subject to appropriate permission where necessary, enter into and search such office, warehouse, vessel, boat, receptacle or other place, and, thereupon, the person-in-charge of such goods and records relating thereto shall give all facilities for such examination and inspection and shall produce all relevant information as may be required relating to the goods.