The following are the safeguards provided in section 67 in respect of search and seizure:
(a) Seized goods or documents should not be retained beyond the period necessary for their examination.
(b) Photocopies of the documents can be taken by the person from whose custody documents are seized.
(c) In respect of seized goods, if a notice is not issued within 6 months of its seizure, such goods shall be returned to the person from whose possession it was seized. This period of six months can be extended on justified grounds up to a further period not exceeding 6 months.
(d) An inventory of seized goods shall be prepared by the seizing officer.
(e) Certain notified categories of goods such as perishable or hazardous nature,
depreciation in value of the goods with the passage of time etc. can be disposed
of immediately after seizure. However, if the taxable person pays an amount
equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable, whichever is lower, on proof of such payment, the Proper officer shall order for release such goods or things, in FORM GST INS-05.
(f) Provision of Code of Criminal Procedure 1973 relating to search and seizure shall apply.
(ICAI FAQ PUBLICATIONS 06-09-2017 POWER OF INSPECTION, SEARCH AND SEIZURE: FAQ NO. 12)