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of <h1>Provisional Release Bond for Detained Goods under Central Goods and Services Tax Act, 2017 Requires Bank Guarantee</h1> The document is a bond form for the provisional release of detained goods and conveyance under the Central Goods and Services Tax Act, 2017, in India. The obligor commits to pay a specified sum to the President of India or the relevant State Governor. The goods, detained under a specific order, are released provisionally upon the execution of this bond and provision of a bank guarantee. The obligor agrees to present the goods when required by authorities. If all due taxes and charges are paid within fourteen days, the bond becomes void; otherwise, the authorities may recover losses from the bank guarantee.
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