Detention and seizure of goods: release on payment of applicable tax with prescribed penalty or by furnishing equivalent security. Detention and seizure in transit are permitted where goods are transported or stored contravening the law; release is allowed on payment of applicable tax with prescribed penalty if the owner comes forward, on payment with a higher penalty if the owner does not come forward, or on furnishing security equivalent to the amount payable. An order of detention or seizure must be served, a notice specifying tax and penalty issued, and the person afforded an opportunity of being heard; payment concludes the proceedings, and failure to pay within seven days triggers further recovery proceedings, with expedited timelines 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: release on payment of applicable tax with prescribed penalty or by furnishing equivalent security.
Detention and seizure in transit are permitted where goods are transported or stored contravening the law; release is allowed on payment of applicable tax with prescribed penalty if the owner comes forward, on payment with a higher penalty if the owner does not come forward, or on furnishing security equivalent to the amount payable. An order of detention or seizure must be served, a notice specifying tax and penalty issued, and the person afforded an opportunity of being heard; payment concludes the proceedings, and failure to pay within seven days triggers further recovery proceedings, with expedited timelines for perishable or hazardous goods.
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