INSPECTION, DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES IN TRANSIT

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Full Text of the Document

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....the CGST Act, 2017 authorises the Government to mandate carrying of certain documents or devices by the person in charge of a conveyance carrying any consignment of goods of specified value. Where such conveyance is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the said documents and/or devices for verification. The person in ....