71. Detention and seizure of goods :-
(a) The Additional Commissioner(SIU) or the authorized officer both of whom are here in after referred to as "the officer" seizing the goods under sub-section (5) of section 67, shall prepare an inventory of the goods seized and copy of the inventory shall be handed over to the person Incharge of the goods against a proper receipt. The goods seized may be kept in official custody or handed over to any person for safe custody against declaration Form VAT-55.
(b) In case the goods are seized under sub-section (5) of section 67of in any godown or any other premises of the transport, clearing or forwarding agency or in any vehicle or conveyance or any other place, the goods shall be kept in the official custody or handed over to the person Incharge of the godown or any other premises of the transport, clearing or forwarding agency or any other person against declaration in Form VAT-55.
(c) Notice of hearing as required by proviso to sub section (5) of Section 67 shall be issued in Form VAT-66. The notice shall be served on the person Incharge of the goods at the time of seizure requiring him to show cause within a period of 15 days as to why the penalty be not levied. A copy of the notice shall be forwarded to the owner of the goods, if he is a person other than the person Incharge of the goods, provided that his address is available from the documents accompanying the goods or is disclosed by the person Incharge of the goods.
(d) On the date specified in the notice "the officer" shall consider the objections raised and the evidence adduced, if any. Thereafter he may cause such other enquiries to be made as he considers necessary, and pass an order in writing releasing the goods or levying the penalty within 30 days from the date specified in the notice of hearing provided that the Commissioner may for cogent reasons allow him to pass the order after the said period of 30 days.
(e) Before demanding security under sub-section (10) of Section 67, a show cause notice in Form VAT-67 shall be served on the person incharge of the goods at the time of seizure requiring him to show cause within a period of 15 days as to why the security may not be obtained from him. A copy of the notice shall be forwarded to the owner of the goods, if he is a person other than the person Incharge of the goods, provided that his address is available from the documents accompanying the goods or is disclosed by the person Incharge of the goods.
(f) On the date specified in the notice "the officer" shall consider the objections raised and the evidence adduced, if any. Thereafter he may cause such other enquiries to be made as he considers necessary, and pass an order in writing releasing the goods or demanding security within 30 days from the date specified in the notice of hearing provided that the Commissioner may for cogent reasons allow him to pass the order after the said period of 30 days.
(g) The order of release of goods seized under sub-section (5) of Section 67 or sub-section (10) of Section 67 shall be in Form VAT-89