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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power to detain goods and conveyances for improperly transported or unaccounted goods, releasable on payment or security.</h1> An officer may detain goods and the conveyance transporting them when those goods are transported or stored in transit in violation of the law, and may also detain goods held in stock but not accounted for; detained goods and conveyances may be released on payment of the applicable tax or upon furnishing security equivalent to that tax.

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