(1)When in the opinion of the Officer-in-charge of the check-post a search of a vehicle or a boat is necessary, such search shall, as far as practicable, be conducted with due regards to the convenience of the person transporting the goods and without causing avoidable dislocation.(2)The officer-in-charge of the check-post or barrier may for satisfying himself that the provisions of sub-rule (3) of Rule 69 are not being contravened, require the person for the time being the in charge of such vehicle or boat to stop and such person shall forthwith comply with such requirement and keep the vehicle or boat stationery for as long as is required by such officer.(3)The said officer may thereupon enter and search such vehicle or boat and inspect all goods and documents concerning goods or vehicle or boat. In carrying out such search or inspection, the said officer may take the assistance of any other staff on duty at such check-post. The person for the time being in charge of the vehicle or boat shall forthwith furnish such particulars of the taxable goods and vehicle or boat as may be required and shall render all possible assistance to the said officer in making the search or inspection.(4)If any taxable goods, books of accounts, registers, vouchers or other documents are seized, the officer seizing such goods, books of accounts, register, vouchers or other documents shall prepare a seizure list in duplicate, sign the same, and obtain the signature of witness or witnesses, if available, on the spot. He shall handover a copy of the same to the dealer / transporter / person or his agent from whom the goods were seized after obtaining his signature thereon.
