48: Import of Goods into the State against Declaration:

(1) Any person (hereinafter in this section referred to as the importer) who intends to bring, import or otherwise receive, into the State from any place outside the State, any goods other than the goods exempted under the provisions of this Act exceeding such quantity or measure or of such value as may be notified by the State Government in that behalf, shall obtain the prescribed form of declaration or certificate from his assessing authority:

Provided that where the importer intends to bring, import or otherwise receive such goods otherwise than in connection with business, he may, at his option, in the like manner obtain the prescribed form of certificate.

(2) Where such goods are to be consigned by road-

(a) the importer shall furnish to the consignor the declaration in the prescribed form in duplicate duly filled in and signed by him, and the driver or any other person incharge of any vehicle carrying any such goods shall carry with him the copies of such declaration duly verified by the consigner in the prescribed manner together with such other documents as may be prescribed and shall deliver one copy of such declaration-

(i) where such goods are brought by road on which check-post or barrier is established under section 47, to the officer incharge of such check-post or barrier before crossing the check-post or barrier, and

(ii) where such goods are brought by road on which no check- post or barrier is established, to the officer incharge of the nearest check-post or barrier established under the said section, before transporting such goods further within the State and the other copy of declaration and the remaining documents along with the goods to the importer or his agent,

(b) the officer incharge of the check-post or barrier shall grant a receipt for the copy of declaration delivered to him and it shall not be necessary for the driver or the person incharge of the vehicle to deliver any copy of the declaration at any other check-post or barrier that he may cross if he shows such receipts to the officer incharge of such other check-post or barrier;

(c) the importer shall preserve the other copy of declaration and other documents delivered to him or his agent under clause (a) for such period as may be prescribed and produce them before the assessing authority whenever demanded by it within such period.

(3) Where such goods are brought into the State as personal luggage, the person bringing them shall carry with him the declaration in the prescribed form duly filled in and signed by the importer and the importer shall submit the same for endorsement by the officer authorised in this behalf by the next working day.

(4) Where any person intends to bring, import or otherwise receive in the State from any place without the State, any goods referred to in sub-section (1) otherwise than in connection with business and obtains the prescribed form of certificate, the provision of sub-section(2) and sub-section(3) shall, mutatis mutandis apply as if the word "certificate" is substituted for the word "declaration" used therein.

(5) The driver or other person incharge of any vehicle carrying any goods referred to in the preceding sub-sections shall stop the vehicle at every such check-post or barrier, or when so required by an officer authorised under sub-section (1) or sub-section (2) of section 42, at any place, and keep it stationary for so long as may be considered necessary by the officer incharge of the check-post or barrier or the officer authorised under sub-section (1) or sub-section (2) of section 42, as the case may be, and allow him to search the vehicle and inspect the goods and all documents referred to in the preceding sub-sections and shall, if so required, give his name and address and the names and addresses of the owner of the vehicle and of the consigner and consignee of the goods.

(6) Where the officer making the search or inspection under this section finds any person transporting or attempting or abetting to transport any goods to which this section applies without being covered by proper and genuine documents referred to in the preceding sub-sections and if, for reasons to be recorded, he is satisfied, after giving such person an opportunity of being heard that such goods were being so transported in an attempt to evade assessment or payment of tax due or likely to be due under this Act, he may order detention of such goods.

(7) The provisions of sub-section (3), sub-section (6) and sub-section (10) of section 43 shall mutatis mutandis apply to such detention as they apply to seizure under that section.