The transmission of essential narcotic drugs by inland post or courier or by rail or by road by a manufacturer, licensed dealer or licensed chemist is permitted, subject to the following conditions, namely:-
(i) the parcel of the essential narcotic drugs when sent by post shall be sent by registered post;
(ii) the parcel of essential narcotic drugs shall be accompanied by a declaration showing the names of consignor and consignee, the contents of the parcel in detail, the number of licence or authorisation or recognition held by the consignee;
Rule 52G] The Narcotic Drugs and Psychotropic Substances Rules, 1985 79
(iii) the consignee shall show distinctly in his account books, if he is a licencee, the name of the consignee and the consignor respectively, and the quantity of the essential narcotic drug imported inter-State, exported inter-State or transported by and to him, as the case may be, from time to time, by post or by courier or by road or by rail.