Circular No. ES/105/2018-19 June 22, 2018
To: Members of the Council
Sub: Modifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018
We would like to inform you that CBIC has issued Circular No. 49/23/2018-GST F. No. CBEC/20/16/03/2017-GST dated 21st June, 2018 on the above issue.
As you are aware, CBIC had earlier issued Circular No. 41/15/2018-GST dated 13.04.2018 to clarify the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
In order to clarify certain issues regarding the specified procedure in this regard and in order to ensure uniform implementation of the provisions of the CGST Act across all the field formations, the Board, in exercise of the powers conferred under section 168 (1) of the Central Goods and Services Tax Act, hereby issues the following modifications to the said Circular No. 49/23/2018-GST dated 21st June, 2018.
Members may please make a note of the above modifications.