Detention and seizure of goods in transit - release permitted on specified tax, penalty or prescribed security, with procedural safeguards. Section 129 prescribes that goods, conveyances and related documents detained or seized in transit for contravention may be released on payment of applicable tax and specified penalties (100% of tax if owner pays; 50% of value reduced by tax if owner does not come forward) or upon furnishing prescribed security equivalent to those amounts. The proper officer must serve an order of detention/seizure, issue a notice specifying tax and penalty, provide an opportunity of being heard before determination, and conclude proceedings on payment; failure to pay within seven days leads to further proceedings under section 130, with a reduced period for perishable or hazardous goods.
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.
Detention and seizure of goods in transit - release permitted on specified tax, penalty or prescribed security, with procedural safeguards.
Section 129 prescribes that goods, conveyances and related documents detained or seized in transit for contravention may be released on payment of applicable tax and specified penalties (100% of tax if owner pays; 50% of value reduced by tax if owner does not come forward) or upon furnishing prescribed security equivalent to those amounts. The proper officer must serve an order of detention/seizure, issue a notice specifying tax and penalty, provide an opportunity of being heard before determination, and conclude proceedings on payment; failure to pay within seven days leads to further proceedings under section 130, with a reduced period for perishable or hazardous goods.
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