(1) Any dealer who seeks to import by rail into the State from any place outside the State any goods specified in Schedule II or to whom such goods are sought to be sent as aforesaid, shall furnish or cause to be furnished in such office as may be notified by the Commissioner, a declaration in the prescribed form in duplicate duly filled in and signed by him for endorsement of such office. On endorsement of the two copies of the declaration one copy thereof shall be retained by the said office and after taking delivery, the dealer shall carry the goods away from the railway premises along with a copy of the declaration duly endorsed by the office referred to above:

Provided that if the dealer carries with him a declaration in prescribed form, particulars of which have been uploaded completely on the official web portal of the department before taking delivery, along with the documents, he shall be deemed to have complied with the requirement made above.

(2) The provision of Section 57 shall mutatis mutandis apply in relation to any vehicle carrying goods referred to in sub-section (1) and to any declaration relating thereto.