(1)To ensure that there is no evasion of tax, no person shall transport from any railway station airport, port, post office or any check-post set up under section 76 or from any other place any consignment of goods in accordance with such restrictions and conditions as may be prescribed.(2)Subject to the restrictions and conditions prescribed under sub-section (1) or subsection (2), any consignment of good may be transported by any person after he furnishes in the prescribed under manner such particulars in such form obtainable from such authority or in such other form as may be prescribed.(3)Subject to such restriction and conditions as may be prescribed, nothing in sub-section (1) shall apply to:-(a)Duly accredited diplomatic personnel attached to foreign consulates or other diplomatic officer.(b)Organisations and specified agencies of the United Nations;(c)Such other persons, organisations or institutions as may be prescribed.
