Penalty revision for confiscated goods separates confiscation penalties from transit detention proceedings.

Amendment revises the confiscation and penalty regime by substituting "Where" for the earlier trigger wording, prescribing a penalty equal to hundred per cent. of the tax payable on such goods in place of the previous cross-reference to detention penalties, and omitting the residual sub-section, thereby delinking confiscation and penalty proceedings from the detention, seizure and release mechanism.

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