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    <title>Guidelines/Instructions for detention/lnspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017.</title>
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    <description>Where a conveyance intercepted during movement gives rise to suspicion, an officer may detain/seize goods, conveyance and documents, prepare an inventory, hand them to a named custodian with directions for safekeeping, and value goods at market price in the presence of the owner or person-in-charge. The officer must issue a Show Cause Notice specifying tax and penalty; after reply the officer may impose tax and penalty and release goods or accept a security for release. Failure to pay will lead to confiscation proceedings and penalty under applicable rules.</description>
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      <description>Where a conveyance intercepted during movement gives rise to suspicion, an officer may detain/seize goods, conveyance and documents, prepare an inventory, hand them to a named custodian with directions for safekeeping, and value goods at market price in the presence of the owner or person-in-charge. The officer must issue a Show Cause Notice specifying tax and penalty; after reply the officer may impose tax and penalty and release goods or accept a security for release. Failure to pay will lead to confiscation proceedings and penalty under applicable rules.</description>
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