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          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.

          <h1>Penalty revision for confiscated goods separates confiscation penalties from transit detention proceedings.</h1> Amendment revises the confiscation and penalty regime by substituting 'Where' for the earlier trigger wording, prescribing a penalty equal to hundred per cent. of the tax payable on such goods in place of the previous cross-reference to detention penalties, and omitting the residual sub-section, thereby delinking confiscation and penalty proceedings from the detention, seizure and release mechanism.

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