Health Security Se National Security Cess Rules, 2026
CHAPTER IX - SEIZURE OF GOODS
Rule 21 - Bond and security for release of seized goods or machines
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.
Act
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THE HEALTH SECURITY SE NATIONAL SECURITY CESS ACT, 2025
