Central Government Act
Section 11F in The Customs Act, 1962
11F. Sale, etc., of notified goods to be evidenced by vouchers. On and from the notified date, no person shall sell or other- wise transfer any notified goods, unless every transaction in relation to the sale, or transfer of such goods is evidenced by a voucher in such form and containing such particulars as may be specified by rules made in this behalf.