Interception of conveyances must follow prescribed procedures; designated officers authorized to inspect, detain, release or confiscate goods. Interception, inspection, detention, release and confiscation of goods in movement must be conducted under the procedures prescribed in the referenced circular and applicable GST law and rules. The Assistant Commissioner (Preventive) is authorized to designate officers as proper officers to execute these inspection and enforcement functions, and those proper officers are required to strictly follow the circular's procedural steps when acting on conveyances and consignments. Stakeholders are directed to disseminate the procedures to trade and the public.
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.
Interception of conveyances must follow prescribed procedures; designated officers authorized to inspect, detain, release or confiscate goods.
Interception, inspection, detention, release and confiscation of goods in movement must be conducted under the procedures prescribed in the referenced circular and applicable GST law and rules. The Assistant Commissioner (Preventive) is authorized to designate officers as proper officers to execute these inspection and enforcement functions, and those proper officers are required to strictly follow the circular's procedural steps when acting on conveyances and consignments. Stakeholders are directed to disseminate the procedures to trade and the public.
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