Detention and seizure of goods in transit: release on tax and penalty payment or security, with notice and hearing. Section 129 permits detention and seizure of goods and conveyances in transit for contraventions and sets three release mechanisms: payment by the owner of applicable tax and a penalty equal to one hundred per cent of the tax (or specified alternative for exempt goods); payment of a penalty based on goods' value where the owner does not come forward; or furnishing prescribed security equivalent to the payable amount. The proper officer must issue a detention order and notice specifying tax and penalty, provide an opportunity to be heard, and may shorten the seven day payment period for perishable or hazardous goods before initiating recovery proceedings.
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 on tax and penalty payment or security, with notice and hearing.
Section 129 permits detention and seizure of goods and conveyances in transit for contraventions and sets three release mechanisms: payment by the owner of applicable tax and a penalty equal to one hundred per cent of the tax (or specified alternative for exempt goods); payment of a penalty based on goods' value where the owner does not come forward; or furnishing prescribed security equivalent to the payable amount. The proper officer must issue a detention order and notice specifying tax and penalty, provide an opportunity to be heard, and may shorten the seven day payment period for perishable or hazardous goods before initiating recovery proceedings.
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