Detention and seizure of goods: release on payment of applicable tax and prescribed penalty or by furnishing prescribed security. Detention and seizure allow authorities to detain goods, conveyances and documents for contraventions; release occurs on payment of applicable tax and a prescribed penalty, on payment with a reduced penalty if the owner does not come forward, or on furnishing prescribed security. The proper officer must serve an order of detention or seizure, issue a notice specifying tax and penalty, and provide an opportunity of being heard before determining tax, interest or penalty; payment concludes proceedings, and failure to pay within the prescribed period leads to further enforcement, with a shorter period permitted 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 and prescribed penalty or by furnishing prescribed security.
Detention and seizure allow authorities to detain goods, conveyances and documents for contraventions; release occurs on payment of applicable tax and a prescribed penalty, on payment with a reduced penalty if the owner does not come forward, or on furnishing prescribed security. The proper officer must serve an order of detention or seizure, issue a notice specifying tax and penalty, and provide an opportunity of being heard before determining tax, interest or penalty; payment concludes proceedings, and failure to pay within the prescribed period leads to further enforcement, with a shorter period permitted for perishable or hazardous goods.
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