Modification of 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 Trade Circular Nos. 08/2018 dated 16.04.2018 and 36/2018 dated 17.09.2018
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Interception of conveyances: tolerable e-way bill and document errors avoid seizure but attract prescribed penalties. The circular clarifies that absence of required documents or an invalid Part B makes an e-way bill invalid and may invite detention and seizure; however, where a consignment carries both a specified document and a valid e-way bill, listed minor discrepancies (such as small name, PIN, address, document number, HSN or vehicle number errors) should not lead to seizure proceedings, but a prescribed penalty must be imposed and those consignments recorded and reported weekly to the controlling officer.
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Provisions expressly mentioned in the judgment/order text.
Interception of conveyances: tolerable e-way bill and document errors avoid seizure but attract prescribed penalties.
The circular clarifies that absence of required documents or an invalid Part B makes an e-way bill invalid and may invite detention and seizure; however, where a consignment carries both a specified document and a valid e-way bill, listed minor discrepancies (such as small name, PIN, address, document number, HSN or vehicle number errors) should not lead to seizure proceedings, but a prescribed penalty must be imposed and those consignments recorded and reported weekly to the controlling officer.
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