Detention and seizure of goods in transit: release permitted on payment, higher penalty if owner absent, or on security. Detention and seizure are permitted for goods or conveyances moved or stored in contravention of the Act; release follows on payment of tax and prescribed penalty, payment of a higher penalty if the owner does not come forward, or on furnishing prescribed security. A detention or seizure order must be served on the transporter, the proper officer must issue a notice specifying tax and penalty and pass an order, and no determination of tax, interest or penalty may be made without affording an opportunity of being heard.
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 payment, higher penalty if owner absent, or on security.
Detention and seizure are permitted for goods or conveyances moved or stored in contravention of the Act; release follows on payment of tax and prescribed penalty, payment of a higher penalty if the owner does not come forward, or on furnishing prescribed security. A detention or seizure order must be served on the transporter, the proper officer must issue a notice specifying tax and penalty and pass an order, and no determination of tax, interest or penalty may be made without affording an opportunity of being heard.
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