CGST Rules, 2017
CHAPTER XVII : INSPECTION, SEARCH AND SEIZURE, Section : 140
Bond and security for release of seized goods
Rule 140. Bond and security for release of seized goods . -
(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04and furnishing of a security in the form of... Subscribe for Full Content