Inspection_Search_Seizure_AndArrest
Section 79 : Power of inspection, search and seizure – Inspection, Search, Seizure And Arrest
June 10, 2017
Transitional_Provisions
Section 167 : Amount of CENVAT credit carried forward in a return to be allowed as input tax credit – Transitional Provisions
June 10, 2017

Section 80 : Inspection of goods in movement – Inspection, Search, Seizure And Arrest

Inspection_Search_Seizure_AndArrest

Inspection of goods in movement – Inspection, Search, Seizure And Arrest

(1) The Central or a State Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount to carry with him such documents as may be prescribed and also to carry with him such devices in such manner as may be prescribed in this behalf.

(2) The details in documents required to be carried under sub-section (1) shall be validated in the 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 aforesaid documents and devices for verification, and the said person shall be liable to produce the documents and devices and also allow inspection of goods.

Team@HostBooks
Team@HostBooks
Arpita Bora is leading the content writing team at HostBooks Limited. She has pursued her Masters in Commerce. With over 4.5 years of experience in technical and creative writing, she specializes in both long and short-form digital content.

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