Section 85(e) in The Maharashtra Narcotic Drags and Psychotropic Substances Rules, 1985
(e)the consignor and the consignee, if they are licensees, shall show distinctly in their account books, the names of the consignee and the consignor respectively, and the quantities of the drugs imported inter-State, exported inter-State or transported by and to them, as the case may be, from time to time, by post.
