Section 53(4)(d) in The Rajasthan Value Added Tax Rules, 2006
(d)the assissing authority or the officer authoized under sub-section (4) of Section 76 may seize the goods suspected of tax evasion by providing copy of the seizure memo to the concerned railways or airways official and may also remove the goods so seized from the railway or airport premises or from such other places where such goods are kept.