Section 62
Seizure of goods, etc.
(a)
all goods, documents, articles or things in respect of which the proper officer of service tax has reasonable cause to suspect that there has been committed any offence under this Act, any violation of any of the provisions of this Act, or any breach of any condition subject to which a registration has been approved under sections 13 and 14;
and
(b)
any other goods, documents, articles or things which may reasonably be believed to have a bearing on the offence, violation or breach referred to in paragraph (a).
(2)
Whenever any goods, documents, articles or things are seized under this Act, the proper officer of service tax shall forthwith give notice in writing of such seizure and the grounds of the seizure to the owner of the goods, documents, articles or things, if known, either by delivering such notice to him personally or by post at his place of abode.
(3)
The provisions of this section relating to the seizure of any goods, documents, articles or things shall apply to all contents of any receptacles, packages or conveyance in which the goods, documents, articles or things are found, and to any articles used to conceal the goods, documents, articles or things.
Service Tax 79
(4)
Where a senior officer of service tax is satisfied that the goods, documents, articles or things seized are not required for the purposes of investigation, prosecution or any proceedings under this Act, he may release the goods, documents, articles or things to—
(a)
the owner of the goods, documents, articles or things; or
(b)
the person from whose possession, custody or control, the goods, documents, articles or things were seized.