Section 6(1) in Notified Goods(Prevention of Illegal Import) Rules, 1969
(1)The accounts required to be maintained under Section 11-E of the Customs Act, 1962 (52 of 1962) shall contain the following particulars in respect of each acquisition or disposal (whether by sale or otherwise) of notified goods, namely :(a)name of the notified goods;(b)name and full business address of the person from whom the notified goods have been acquired or in whose favour the notified goods have been parted with;(c)serial number of the voucher or memorandum accompanying the notified goods acquired;(d)particulars as specified in rule 9; and(e)time and date of acquisition, or parting with, of the notified goods.
