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
(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.