2. Definitions

In this Act, unless the context otherwise requires,-

(xlvi) "Smuggling" means transportation of notified goods exceeding such value as may be prescribed, into or out of the State, without the documents prescribed by sub-section (3) of section 46 or under cover of a document which is bogus or forged or where the consignor or consignee, as the case may be in the state, as shown in the document accompanying the goods, is non-existent or bogus;