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