Saawariya & Co.

R.54 Inspection of goods in transit U.P. VAT RULES

R.54 Inspection of goods in transit-

(1) At every check-post or barrier or at any other place, when so required by the officer-in-charge of the check-post or an officer empowered under rule 5 to exercise powers under section 45 or section 48, the owner, driver or any other person-in-charge of the vehicle or vessel, as the case may be, shall stop the vehicle or vessel and keep it stationary as long as may be required by such officer. He shall also allow such officer to examine the contents of the vehicle or vessel and to inspect all documents and records relating to the goods carried, which may be in his possession or in the possession of any other person in the vehicle or vessel.

(2) The owner, driver or any other person-in-charge of the vehicle or vessel, as the case may be, shall, if so required by the officer referred to in sub-rule (1), give him his name and complete address, the name and complete address of the owner of the vehicle or vessel and the name and complete address of the owner of the goods if he is not present in the vehicle or vessel.

(3) If on such examination, the officer finds or has reason to believe that –

(a) any one or more consignments are not covered by one or more of the documents referred to in sub-rule (3) of rule 46; or

(b) any such documents in respect of any consignment is false, bogus, incorrect, incomplete or invalid,

the officer shall issue a notice to the driver or person-in-charge of the vehicle or vessel why the goods should not be seized.

(4) The officer, if he is satisfied as to the reason or reasons for the omission or defect, as the case may be, may vacate the notice after recording his finding therefore.

(5) If the officer is not satisfied with the explanation furnished by the owner, driver or the person-in-charge of the vehicle, he shall order the seizure of the goods and furnish a receipt to the person aforesaid in respect of the goods seized.

(6) The commissioner may from time to time issue instructions with regard to the procedure to be followed regarding search and seizure of goods imported into the State from out of State.

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