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of <h1>Officers Can Detain Goods Under MGL Section 69 for Violations; Release Possible with Tax Payment or Security.</h1> Under Section 69 of the Model Goods and Services Tax Law (MGL), an officer is empowered to detain goods and the conveyance transporting them if they are being moved or stored in violation of MGL provisions. This includes goods not accounted for in stock. Detained goods and conveyances can be released upon payment of the applicable tax or by providing security equivalent to the tax amount.
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