TaxTMI 
TaxTMI 
Sir. Kindly clarrify for imposing penalty under the above section should there be intention to evade tax or non compliance of procedure as given in the section is good enough
Section 129 Detention and Seizure
24 Sep 2023 
6 Replies 
3030 Views Asked by
Detention and seizure may attract mandatory penalty for transport without required documents, though some courts require intent.
Whether detention and seizure are triggered by procedural contravention or require an intention to evade tax is disputed: administrative practice treats detention for transport without prescribed documents as a contravention attracting a mandatory penalty, while some case law holds that intent to evade tax must be established before initiating detention/confiscation proceedings, suggesting alternative penal provisions where intent is absent. (AI Summary)
Whether detention and seizure are triggered by procedural contravention or require an intention to evade tax is disputed: administrative practice treats detention for transport without prescribed documents as a contravention attracting a mandatory penalty, while some case law holds that intent to evade tax must be established before initiating detention/confiscation proceedings, suggesting alternative penal provisions where intent is absent. (AI Summary)