HSNS Rules · Rule 22
Rule 22 — Procedure in respect of seized goods of perishable nature
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 22 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
22. Procedure in respect of seized goods of perishable nature. - (1) Where the specified goods or machines are seized
under section 24, and if the registered person pays an amount equivalent to the market price of the specified goods or
machines, or the amount of cess, interest and penalty that is or may become payable by the taxable person, whichever
is lower, such goods or, as the case may be, machines shall be released forthwith, by an order, on proof of payment.
(2) Where the registered person fails to pay the amount referred to in sub-rule (1) in respect of the said goods or
machines, the proper officer may dispose of such goods or machines and the amount realised thereby shall be adjusted
against the cess, interest, penalty, or any other amount payable in respect of such goods or things.
CHAPTER X
APPEALS AND REVISION
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 22 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.