Field officers have been asked to follow standard procedure for intercepting conveyances for goods inspection and their confiscation under the e-way bill rules.
The Central Board of Indirect Taxes and Customs (CBIC) has laid out a detailed procedure with respect to time-bound uploading of reports and forms by revenue authorities, time-bound closure of cases where goods have been detained and instructions to release goods where there are no prima-facie irregularities.
This would "ensure uniformity" in the procedure of interception or conveyance for inspection of goods, detention, seizure, and release and confiscation of such goods and conveyances, the CBIC said in a circular. The roll-out of the e-way bill for intra-State movement of goods in U.P., Gujarat, A.P., Telangana and Kerala is slated from April 15. The jurisdictional commissioner shall designate an officer to conduct interception and inspection of conveyances and goods in the jurisdictional area, the circular said.
"On being intercepted, the person in charge of the conveyance shall produce the documents related to the goods and conveyance.
"The officer shall verify such documents and where no discrepancies are found, the conveyance shall be allowed to move," the circular said. E-way bill in the form of a print out, SMS or written on invoice would be considered valid. If a discrepancy is found or where the officer intends to undertake inspection, a statement of the person in charge of the conveyance shall be recorded.
Next articleWhat is the difference between a loan waiver and a write-off?