Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances [ Section 129]

Guidelines for Interception, Detention, and Confiscation of Goods Under CGST Act: Procedures and Penalties Explained.

The procedures for the interception, inspection, detention, release, and confiscation of goods and conveyances under the CGST Act. Authorized officers can intercept conveyances to verify documents and inspect goods. If discrepancies are found, the officer may detain the goods and issue orders for further inspection. The process includes issuing various forms for verification, detention, and release. If tax and penalties are unpaid, confiscation proceedings may be initiated. The document also details penalties for minor errors in documentation and outlines procedures for handling unregistered persons and recovery of arrears. The process applies to both CGST and IGST Acts.