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
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Interception procedure clarified: detention and release rules allow hard copy proof, limit confiscation to violating consignments. The Board modifies interception procedure language-replacing 'three working days' with 'three days' and updating FORM GST MOV-05 release wording-and clarifies verification and detention limits: once physical verification of a conveyance has occurred no further verification is allowed elsewhere absent new information; hard copies of prescribed notices/orders may serve as proof of action between tax authorities while detention/confiscation is confined to those goods or conveyances for which a statutory violation is established.
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Interception procedure clarified: detention and release rules allow hard copy proof, limit confiscation to violating consignments.
The Board modifies interception procedure language-replacing "three working days" with "three days" and updating FORM GST MOV-05 release wording-and clarifies verification and detention limits: once physical verification of a conveyance has occurred no further verification is allowed elsewhere absent new information; hard copies of prescribed notices/orders may serve as proof of action between tax authorities while detention/confiscation is confined to those goods or conveyances for which a statutory violation is established.
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