Customs Act,1962
Act No : 52
Section :
Sale, etc., of notified goods to be evidenced by vouchers.
11F.Sale, etc., of notified goods to be evidenced by vouchers. On and from the notified date,no person shall sell or other-wise transfer any notified goods, unless every transaction in relation to the sale, or transfer of such goods is evidenced by a voucher in such form and containing such particulars as may be specified by rules made in this behalf.