INSPECTION, DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES IN TRANSIT - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

9. INSPECTION, DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES IN TRANSIT 9.1. The provisions relating to Inspection of goods in movement are contained in Section 68 of the CGST Act, 2017. Section 68 of 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 charge of the said conveyance is liable to produce the documents and devices and also allow the inspection of goods. The provisions regarding detention, seizure and release of goods and conveyances in transit are contained in Section 129 of the CGST Act, 2017. 9.2. Section 129 of the CGST Act, 2017 provides for detention or seizure of goods while in transit or being stored in transit and of conveyance used for transport of such goods that contravene the provisions of this Act or the rules made thereunder. It further provides the procedure for release of such goods and/or conveyance after detention or seizure on payment of tax, specified penalty or furnishing a security equivalent to such tax and penalty.