Restriction on movement of goods.

73. (1) To ensure that there is no evasion of tax, no person shall transport from any railway station, steamer station, airport, port, post office or any checkpost setup under section 83 or from any other place any consignment of goods except in accordance with such restrictions and conditions as may be prescribed.

(2) Subject to the restrictions and conditions prescribed under sub-section (1), any consignment of goods may be transported by any person after he furnishes in the prescribed manner such particulars in such form of the label from such authority or in such other form as may be prescribed.

(3) Subject to such restrictions and conditions as may be prescribed, nothing in sub-section (1) shall apply to--

(a) duly accredited diplomatic personnel attached to foreign consulates for other diplomatic offices,

(b) organisations and specified agencies of the United Nations,

(c) Khadi and Village Industries Commission,

(d) Embarkation Headquarters, Shipping Section, Customs Group, Ministry of Defence, Government of India, Kolkata, or

(e) such other persons, organisations or institutions as may be prescribed.