Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
The interplay between Sections 129 and 130 of the CGST Act was analyzed. Section 129 applies when goods are in transit, while Section 130 allows confiscation and penalty for specific violations. Proceedings u/s 130 without prior Section 129 action were deemed invalid. Non-affixture of DIN on confiscation order and violation of natural justice principles by not providing material relied upon were also discussed. The confiscation orders were set aside, and matters remanded for proper adjudication following natural justice principles.
The interplay between Sections 129 and 130 of the CGST Act was analyzed. Section 129 applies when goods are in transit, while Section 130 allows confiscation and penalty for specific violations. Proceedings u/s 130 without prior Section 129 action were deemed invalid. Non-affixture of DIN on confiscation order and violation of natural justice principles by not providing material relied upon were also discussed. The confiscation orders were set aside, and matters remanded for proper adjudication following natural justice principles.
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