Section 5(1) in Specified Goods (Prevention of Illegal Export) Rules, 1969
(1)The reasonable steps to be take under Section 11-M by a person selling or transferring any specified goods shall be the following, namely.He shall satisfy himself about the identity and address of the purchaser or transferee, as the case may be, either, -(a)form his personal knowledge; or(b)on the strength of a certificate given by a person personally known to the seller or transferee, as the case may be, and with whose handwriting and signature such seller or Transferor familiar; or(c)on the strength of a certificate issued under the Gold (Control) Act, 1968 (45 of 1968) for recognition as a goldsmith or an identity card issued under that Act to an artisan; or(d)on the strength of a certificate issued to the purchaser or transferee, as the case may be, by the Inspector of Central Excise within whose jurisdiction such purchaser or transferee has his place of business;Provided that -(i)where the identity and address of the purchaser or transferee, as the case may be, satisfied on the strength of a certificate referred to in (b) above, the seller or transferor, the case may be, shall retain such certificate for production before the proper officer; and(ii)where the identity and address of the purchaser or transferee, as the case may be to be satisfied on the strength of a certificate referred to in (d) above, such certificate shall be got countersigned by the seller or transferor, as the case may be, from the Superintendent of Central Excise with whose jurisdiction he has place of business.
