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    <title>DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCE IN TRANSIT (PART 2)</title>
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    <description>Detention and seizure of goods and conveyance in transit under section 129 of the CGST Act, 2017 permit release on payment of tax, interest and penalty, or on furnishing security, with the amount varying according to whether the owner of the goods comes forward and whether the goods are exempted goods. The proper officer must identify the owner, issue notice, and determine the applicable amount after giving a reasonable opportunity of hearing. The article also notes amended timelines, recovery by sale for non-payment, omission of provisional release, and procedural directions on undervaluation, online orders, and related GST rules.</description>
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    <pubDate>Sat, 11 Apr 2026 08:56:01 +0530</pubDate>
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