67. Procedure for transport from places other than check posts in Nagaland of consignment of goods dispatched from places outside Nagaland. -

(1) Where any consignment of goods dispatched from any place outside Nagaland is imported or brought into Nagaland by a person, casual dealer or dealer on his own account and the vehicle transporting such consignment enters first into Nagaland through any place other than a check post in Nagaland mentioned in the declaration of imports in Form VAT-23, being diverted for any reason beyond his control, such person, casual dealer, or dealer shall have made over such import declaration in duplicate in respect of such consignment of goods to the driver or person in charge of the vehicle transporting such goods and instruct him to present in duplicate in respect of such consignment of goods before the Superintendent of Taxes or Assistant Commissioner of Taxes of the nearest check post, or before the Assistant Commissioner or the Superintendent of the nearest Zonal Office or the Unit Office, that he comes across immediately after entering into Nagaland or before such VAT authority of such area as the Commissioner may authorize in this behalf, for his endorsement.

(2) After the import declaration is presented in the manner under sub-rule (1), if the Officer-in-Charge is satisfied of the reason for diverting the road vehicle with such consignment from the check post specified, he shall verify the particulars of the consignment of goods as disclosed in the declaration of import with the description, quantity, weight or value of the goods in such consignment being actually transported and, subject to his satisfaction, endorse the duplicate copy of such declaration and record in the Entry Register the particulars of the consignment of goods related thereto and return the endorsed copy and retain the duplicate copy.

(3) The provisions under rule 65 shall apply mutatis mutandis to transport of any consignment of goods from the places of the nature referred to in sub-rule (1) of this rule.