The memorandum required to be issued under section 11G shall contain the following particulars, namely: -
(a)particulars of the notified goods as specified in rule 9;
(b)name and full address of the person to whom the notified goods are sold or transferred;
(c)time and date of sale or transfer of the notified goods;
(d)name, full address and signature of the seller or transfer or of the notified goods; and
(e)where the market price of the notified goods sold or transferred has not depreciated on account of use to less than two-thirds of their market price, if they are new, the particulars of the permission given by a gazetted officer of Customs authorizing the sale or transfer of the notified goods, or the number and date of the order passed by such officer evidencing clearance of such goods by the Customs on payment of fine in lieu of confiscation.

No case laws found for this provision yet.

Browse all case laws →

No FAQs available for this provision yet.

Amendment History

No amendment records available for this provision.

Notified Goods (Prevention of Illegal Import) Rules, 1969 Rule 8 — Particulars of the memorandum under Section 11G

Get AI-Powered GST Insights

Live enforcement alerts, discussion forums, AI analysis & full case law search — free.

Open TaxIntelHub