Section 52E(iii) in The Narcotic Drugs And Psychotropic Substances Rules, 1985
(iii)the consignee shall show distinctly in his account books, if he is a licencee, the name of the consignee and the consignor respectively, and the quantity of the essential narcotic drug imported inter-State, exported inter-State or transported by and to him, as the case may be, from time to time, by post or by courier or by road or by rail.
