1.

If the officer fails to issue a notice to the taxable person after the seizure of the goods within 60 days or within extended time period at maximum of 6 months, what will be its impact?

A. Goods can still be detained up to the completion of the adjudication procedure
B. Goods are to be returned
C. Either (A) or (B) at the discretion of the adjudicating authority
D. None of the Above
Answer» C. Either (A) or (B) at the discretion of the adjudicating authority


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