Squad Officer Can Detain Goods Temporarily for Documentation Before Sending to Assessing Officer; Must Be Brief.
Case-Laws
GST
Jurisdiction to detain the goods – The squad officer can intercept the goods, detain them for the purpose of preparing the relevant papers for effective transmission to the jurisdictional assessing officer. It is not open to the squad officer to detain the goods beyond a reasonable period. The process can at best take a few hours.
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