Section 68. Inspection of goods in movement.-
(1) The Government may require the person in charge of
a conveyance carrying any consignment of goods of value exceeding such amount
as may be specified to carry with him such documents and such devices as may be
prescribed.
(2) The details of documents required to be carried
under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section
(1) is intercepted by the proper officer at any place, he may require the
person in charge of the said conveyance to produce the documents prescribed
under the said sub-section and devices for verification, and the said person
shall be liable to produce the documents and devices and also allow the
inspection of goods.
