Transportation without documents: detained goods and vehicle; release only on payment of applicable tax and penalty or security. Goods transported or stored in transit without prescribed documents or not recorded in books are liable to detention along with the transporting vehicle. If the owner comes forward, release requires payment of applicable tax and a penalty equal to the tax or furnishing equivalent security; exempted goods face a separate reduced fixed penalty. If the owner does not come forward, release requires payment of applicable tax and a reduced value based penalty or equivalent security; exempted goods face a different lower fixed penalty.
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.
Transportation without documents: detained goods and vehicle; release only on payment of applicable tax and penalty or security.
Goods transported or stored in transit without prescribed documents or not recorded in books are liable to detention along with the transporting vehicle. If the owner comes forward, release requires payment of applicable tax and a penalty equal to the tax or furnishing equivalent security; exempted goods face a separate reduced fixed penalty. If the owner does not come forward, release requires payment of applicable tax and a reduced value based penalty or equivalent security; exempted goods face a different lower fixed penalty.
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