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    <title>POWER OF THE PROPER OFFICER TO SEIZE THE CURRENCY AND OTHER VALUABLE ASSETS UNDER SECTION 67 OF THE CGST ACT, 2017</title>
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    <description>Movable articles such as silver bars fall within the statutory notion of goods while Indian currency is excluded as money. The seizure power is constrained by textual exclusions and retention limits and is confined to materials necessary for examination or for ongoing tax inquiries; items not demonstrably relevant must be returned.</description>
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      <description>Movable articles such as silver bars fall within the statutory notion of goods while Indian currency is excluded as money. The seizure power is constrained by textual exclusions and retention limits and is confined to materials necessary for examination or for ongoing tax inquiries; items not demonstrably relevant must be returned.</description>
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