HSNS Rules · Rule 21
Rule 21 — Bond and security for release of seized goods or machines
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 21 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
21. Bond and security for release of seized goods or machines. - (1) The goods or packing machines seized under
section 24 of the Act may be released on a provisional basis upon execution of a bond for the value of such goods or
machines in FORM HSNS BND-01 and furnishing of a security in the form of a bank guarantee equivalent to the amount
of applicable cess, interest, and penalty payable.
(2) In case the person to whom the specified goods or machines were released provisionally fails to produce the said
goods or machines at the appointed date and place indicated by the proper officer, the security shall be encashed and
adjusted against the cess, interest, penalty, and fine, if any, payable in respect of such goods or machines.
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 21 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.