Provisions under Section 68 of the CGST Act 2017 relating to “Inspection of Goods in Movement”:
Section 68: Inspection of Goods in Movement (CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST) [*1]
(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
Notes (History of Amendments in Bare Text):
1. CGST Section 68 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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