Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018 –reg.
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Detention and confiscation rules clarified for goods in transit: inspection proof, release wording, and limited seizure scope. Modifications clarify interception and inspection procedures: replace 'three working days' with 'three days', amend FORM GST MOV-05 release wording, allow hard-copy notices/orders as proof of action when portal forms are unavailable, and limit detention/confiscation to only those goods or conveyances where a violation of GST law or rules has been established, permitting partial seizure of consignments when only some lack requisite documents.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Detention and confiscation rules clarified for goods in transit: inspection proof, release wording, and limited seizure scope.
Modifications clarify interception and inspection procedures: replace "three working days" with "three days", amend FORM GST MOV-05 release wording, allow hard-copy notices/orders as proof of action when portal forms are unavailable, and limit detention/confiscation to only those goods or conveyances where a violation of GST law or rules has been established, permitting partial seizure of consignments when only some lack requisite documents.
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