Interception of conveyances: procedures for inspection, detention, release and confiscation of goods in movement explained. Procedure for the interception of conveyances carrying goods in movement and the attendant powers concerning detention, release and confiscation are notified to trade via a departmental notice which refers recipients to a central Circular for detailed procedures; trade associations and GST assessees are directed to disseminate and implement the prescribed inspection and enforcement framework.
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Provisions expressly mentioned in the judgment/order text.
Interception of conveyances: procedures for inspection, detention, release and confiscation of goods in movement explained.
Procedure for the interception of conveyances carrying goods in movement and the attendant powers concerning detention, release and confiscation are notified to trade via a departmental notice which refers recipients to a central Circular for detailed procedures; trade associations and GST assessees are directed to disseminate and implement the prescribed inspection and enforcement framework.
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