Section 5(1) in Notified Goods(Prevention of Illegal Import) Rules, 1969
(1)If the notified goods are to be acquired from a hawker, the person so acquiring shall satisfy himself that the hawker has entered the acquisition by him of the notified goods, in the accounts maintained under sub-section (1) or of Section 11-E and the said accounts have been certified by a gazetted officer of customs.
