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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 19 Inspection, Search, Seizure and Arrest This

Question 17 - What is the distinction in law between ‘Seizure’ and ‘Detention’? - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 19
Inspection, Search, Seizure and Arrest
  • Contents

Q 17. What is the distinction in law between ‘Seizure’ and ‘Detention’?

Ans. Denial of access to the owner of the property or the person who possesses the property at a particular point of time by a legal order/notice is called detention. Seizure is taking over of actual possession of the goods by the department.  Detention order is issued when it is suspected that the goods are liable to confiscation.  Seizure can be made only on the reasonable belief which is arrived at after inquiry/investigation that the goods are liable to confiscation. 

 
 
 
 

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