Interception procedure modified: detention limited to goods/conveyances violating GST rules and hard-copy notices accepted as proof of action. Modifications clarify interception and detention procedure: replace 'three working days' with 'three days', and 'Central Government' with 'Government of Maharashtra'; revise FORM GST MOV-05 release wording to state date and time. Under Rule 138C(2), a conveyance physically verified once should not be re-verified elsewhere unless new information of tax evasion emerges. Pending portal integration, hard-copy notices/orders in prescribed forms may be shown as proof of prior action. Detention/confiscation is limited to goods or conveyances where violation of the GST Acts or rules is established.