Section 68 - Inspection of goods in movement

68. Inspection of goods in movement.[1]

(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified[i] to carry with him such documents and such devices as may be prescribed[R-138A].

(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed[R-138B].

(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods[R-138C].


[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.


[i] Consignment value exceeding Rs.50,000 [R-138(1)]

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