Question 14 - Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation

Conveyances without required documents face confiscation under Section 71, but owners may avoid it by proving lack of knowledge.

Conveyances transporting goods without the prescribed documents under the Act are subject to confiscation as per Section 71. However, if the conveyance's owner can demonstrate that the goods were transported without the required documents unknowingly or without the involvement of their agent, confiscation may be avoided. For conveyances used for hire, the owner might opt to pay a fine equivalent to the tax on the goods instead of facing confiscation. Section 72 clarifies that penalties under Sections 70 or 71 are additional to any other penalties for transporting goods without the necessary documentation.