(1) Where any consignment of goods is imported or brought into West Bengal, and such consignment of goods reaches a railway station, steamer station, port, airport or post office in West Bengal, such person, casual trader or dealer shall, before taking delivery of such consignment of goods except a consignment of goods of the nature and of the value referred to in sub-rule (2) of rule 210, present before the Deputy commissioner, commercial tax officer or assistant commercial tax officer of the checkpost, if any, at such railway station, steamer station, port, airport or post office a way bill in Form 42 in duplicate obtainable in the manner laid down in rule 215, rule 215A or rule 215B, as the case may be, and he shall also present the railway receipt, bill of lading, air consignment note or any document of like nature in respect of such consignment of goods for countersignature by such Deputy commissioner, commercial tax officer or assistant commercial tax officer.

(1a) Where any consignment of goods as referred to in sub-rule (1)-

(a) reaches any railway station, the Railway authorities, or

(b) is transported into West Bengal by the Container Corporation of India Limited, the authorities of such Corporation,

shall not deliver or hand over the consignment of goods to the consignee, unless they are satisfied that the waybill has been endorsed, and the railway receipt, bill of lading, air consignment note or the document of like nature in respect of such consignment of goods has been countersigned by such authority as referred to in sub-rule (2), in such manner as mentioned in that sub-rule.

(2) The Deputy commissioner, commercial tax officer or assistant commercial tax officer of the checkpost shall, subject to the provisions of rule 222, endorse the duplicate way bill in Form 42 and countersign the railway receipt, bill of lading, air consignment note or the document of like nature recording therein the serial number and date of the way bill presented before him under sub-rule (1) and return the duplicate copy of the way bill so endorsed along with such railway receipt, bill of lading, air consignment note or the document of like nature to the person, casual trader or dealer for taking delivery of such consignment of goods from the railway station, steamer station, port, airport or post office.

(3) Before returning the duly endorsed duplicate copy of way bill to the person, casual trader or dealer the Deputy commissioner, commercial tax officer or assistant commercial tax officer at the checkpost shall record in the Entry Register the particulars of such consignment of goods and the serial number and date of the way bill related thereto, and retain the original copy of the way bill.

(4) If any consignment of goods despatched from any place outside West Bengal reaches such a steamer station, port, airport or post office in West Bengal where no checkpost has been set up in or around such steamer station, port, airport or post office, any person, casual trader or dealer who imports or brings into West Bengal such consignment of goods on his own account shall present within seven working days, before the appropriate assessing authority or such Joint commissioner, deputy commissioner or commercial tax officer, as the Commissioner may authorise, the railway receipt, bill of lading, air consignment note or the document of like nature along with the way bill in Form 42 in duplicate for countersigning the railway receipt, bill of lading, air consignment note or the document of like nature mentioning the serial number and date of the way bill.

(4a) If any consignment of goods despatched from any place outside West Bengal reaches a railway station where no checkpost has been set up in or around such railway station, the person, casual trader or dealer shall present the waybill in Form 42 in duplicate and other relevant documents as referred to in sub-rule (1) for countersignature, before the authorised officer of the nearest charge officer or Range office or before such other officer as may be authorised by the Commissioner and the Railway authorities shall not deliver or hand over such consignment of goods to such person, casual trader or dealer unless they are satisfied that the requirements of sub-rule (1a) have been complied with.

(5) While transporting any consignment of goods by any road vehicle on its way to the destination, the driver or person in-charge of such vehicle shall carry with him the duplicate copy of the way bill in Form 42, duly endorsed under sub-rule (2) or sub-rule (4), and, on interception of such vehicle for the purpose of section 69 by such Joint commissioner, deputy commissioner or commercial tax officer, as the Commissioner may authorise, at any place on the way to destination, the driver or person in-charge of such vehicle shall present before him such way bill and documents related thereto.

(6) Any infringement of any provision of this rule by a person, casual trader or dealer in respect of any consignment of goods imported or brought by him into West Bengal on his own account, or by the driver or person in-charge of a vehicle transporting such consignment of goods from railway station, steamer station, port, airport, or post office, shall be deemed to be a contravention of the provisions of section 68 by such person, casual trader or dealer himself, as the case may be.

(7) Where a person, casual trader or dealer or the driver or person in-charge of a road vehicle, as the case may be, fails to present the duly endorsed copy of way bill in Form 42 either before the Deputy commissioner, commercial tax officer or assistant commercial tax officer at the checkpost in or around a railway station, steamer station, port, airport, or post office before taking delivery of a consignment of goods, or before the Joint Commissioner, the Deputy Commissioner or the Commercial Tax Officer as required under sub-rule (5), such consignment of goods shall be seized by such authority under section 70 for contravention of the provisions of section 68.