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 (available on www.cbic.gov.in)
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Interception of conveyances: clarifies detention, release and confiscation limited to consignments with GST violations and permits hard-copy notices as proof. Amendments clarify that the circular's 'three working days' is replaced by 'three days' and FORM GST MOV-05 must state the date and time of release. Physical verification carried out once during transit precludes further checks elsewhere unless new information of tax evasion emerges. Hard-copy notices/orders in the specified forms may be relied on as proof of initiation when portal forms are unavailable. Detention or confiscation is permissible only for goods or conveyances in respect of which a GST Act or rules violation is established; enforcement may be confined to specific consignments lacking valid documentation.
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: clarifies detention, release and confiscation limited to consignments with GST violations and permits hard-copy notices as proof.
Amendments clarify that the circular's "three working days" is replaced by "three days" and FORM GST MOV-05 must state the date and time of release. Physical verification carried out once during transit precludes further checks elsewhere unless new information of tax evasion emerges. Hard-copy notices/orders in the specified forms may be relied on as proof of initiation when portal forms are unavailable. Detention or confiscation is permissible only for goods or conveyances in respect of which a GST Act or rules violation is established; enforcement may be confined to specific consignments lacking valid documentation.
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