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    <title>Seizure of cash and silver bars recovered during search is not sustainable</title>
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    <description>Seizure under Section 67 of the CGST Act is confined to goods that are the subject matter of, or relevant to, proceedings and to documents, books or things useful for such proceedings; currency and valuable assets unconnected to taxable transactions do not fall within this scope and must be returned if not relied upon in subsequent notices or if statutory notice requirements under Section 67(7) are not met.</description>
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