Interception procedure clarified: minor e-way bill errors avoid detention but attract specified penalties per circular The circular narrows the use of detention and seizure for goods-in-transit by clarifying that absence of an e-way bill where an invoice is present may justify seizure, but where both invoice and e-way bill accompany goods, certain limited clerical discrepancies (spelling errors, minor PIN or address mistakes, small document-number or vehicle-number errors, and limited HSN digit errors where tax rate and principal HSN digits are correct) should not trigger seizure; instead a fixed penalty must be imposed and weekly records of such consignments furnished to the controlling officer.