https://www.taxtmi.com/caselaws?id=802427 Goods seized under Section 67 of the CGST Act remain eligible for provisional release after confiscation proceedings begin under Section 130. Release is subject to the prescribed bond and security or payment terms and does not prevent continuation of confiscation proceedings. Rule 140 sets out the bond and security requirements. Section 130 contains no express or implied prohibition on applying Section 67 after confiscation proceedings begin; its non-obstante clause was removed with effect from 1 January 2022. Harmonious construction, limits on statutory powers and the right to property under Article 300A inform the relationship between seizure, provisional release and confiscation. en-us Wed, 22 Jul 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802427 Goods seized under Section 67 of the CGST Act remain eligible for provisional release after confiscation proceedings begin under Section 130. Release is subject to the prescribed bond and security or payment terms and does not prevent continuation of confiscation proceedings. Rule 140 sets out the bond and security requirements. Section 130 contains no express or implied prohibition on applying Section 67 after confiscation proceedings begin; its non-obstante clause was removed with effect from 1 January 2022. Harmonious construction, limits on statutory powers and the right to property under Article 300A inform the relationship between seizure, provisional release and confiscation. Case-Laws GST Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802427