27. Seizure of confiscable goods.-

27. Seizure of confiscable goods.-

 (1)    Any value added tax officer, authorized in this behalf by a value added tax officer not ` below  the  rank of an Assistant Commissioner, may seize any confiscable goods and where it is not possible to seize such goods, he may order or the person under whose possession or supervision the goods remain not to remove, transfer or otherwise dispose of without the prior permission of the said Officer:

Provided that in the case of seizure of goods of any registered person under this Sub- Section,  the  Officer  specified  in  the  rule  may,  pending  adjudication,  allow  interim release of the seized goods in favor of the registered person or a person authorized by him as per procedure and conditions prescribed by Rules.

(2)     Show cause notice shall be served to the owner of the goods seized under sub-section (I)  within  two months from the date if seizure,  mentioning the reason for proposed confiscation  if  the goods and he shall be given opportunity  to submit written reply against the charge brought against him and, if he so desires, opportunity shall also be given to be heard in person or through his nominated legal counsel:

Provide that the Commissioner may, recording the reason, extend the aforementioned period of two months, for a further period not exceeding two months:

Further provided that the provisions of this sub-section shall not apply to a case where order  of  confiscation  of  goods  or  levy  of  fine  is  passed  considering  the  written confessional  application  of the owner of the goods or concerned  person consents in writing to abide by the order, without prejudice to the right of appeal against the said order given without show cause notice:

(3)     In a case where show cause notice under sub-section (2) has not been served upon the owner of goods seized under sub-section (1) within two months from the date of seizure or, as the case  may  be, the time extended by the Commissioner, the goods shall be returned to the person from whose possession it was seized.

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