GST seized goods release requires strict compliance with Section 67 and bond-security rules, not contrary High Court directions. Instructions concerning release of seized goods under GST state that High Court orders contrary to the statutory provisions are not to be given effect to by the authorities. Claims are to be processed afresh under Section 67 of the Act read with the relevant rules, and the competent authority must require assessees to complete the prescribed formalities strictly in accordance with the statutory requirements, including the bond and security framework under Rule 140.