Goods in Transit - From Routine Interception to Intelligence-Led Enforcement

The proposed reforms seek to change the circumstances in which GST authorities can intercept, inspect, detain and seize goods in transit. Interception would ordinarily require specific intelligence and prior authorisation by an officer not below the rank of Joint Commissioner, while enforcement by States through which goods merely transit would be substantially restricted. The proposal also seeks to clarify that mere movement of goods does not, by itself, justify confiscation under Section 130.