{"id":75076,"date":"2026-02-24T12:43:54","date_gmt":"2026-02-24T07:13:54","guid":{"rendered":""},"modified":"2026-02-24T12:43:54","modified_gmt":"2026-02-24T07:13:54","slug":"provisional-release-is-statutory-release-on-payment-in-lieu-of-confiscation-applies-only-after-a-final-confiscation-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75076","title":{"rendered":"Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order."},"content":{"rendered":"<p>Provisional release is statutory: release on payment in lieu of confiscation applies only after a final confiscation order.<br \/>Case-Laws<br \/>GST<br \/>Provisional release under seizure provisions is available only where the statute expressly permits it; section 130&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97133\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s rel<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75076","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75076"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75076\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}