Customs Act, 1962 — Chapter IVB: Prevention or Detection of Illegal Export of Goods
11K. Transport of specified goods to be covered by vouchers
(1) No specified goods shall be transported from, into or within any specified area, or loaded on any animal or conveyance in such area, unless accompanied by a transport voucher prepared by the person owning, possessing, controlling or selling such goods. Proviso: no voucher is necessary for transport within a village, town or city of goods whose market price does not exceed one thousand rupees.
(2) Notwithstanding sub-section (1), the Central Government, having regard to the nature, time, mode, route, market price, purpose of transportation and vulnerability of the area, may, if satisfied it is expedient in the public interest: (i) by notification, specify goods of a class or description and market price exceeding a notified sum (which may differ by area); and (ii) direct that such goods may be transported only if the transport voucher is countersigned by the proper officer.
