Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order.

Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order.Case-LawsGSTProvisional release under seizure provisions is available only where the statute expressly permits it; section 130’s rel

Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order.
Case-Laws
GST
Provisional release under seizure provisions is available only where the statute expressly permits it; section 130's release on payment of fine operates after a final confiscation order, so initiation of confiscation does not authorize retention. Detention requires compliance with the transit-detention procedure; inspection under the MOV forms is time

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