151.            157.  

             Can the seized goods, pending the order of adjudication be provisionally released on request of the owner?

As per section 67(6) of the CGST Act, any goods, documents or things seized, may, pending the order of the adjudication, be released to the owner on furnishing of bond to the person from whose possession the same were seized. The proper officer may demand security to cover the tax amount along with applicable interest and penalty.