Inspection of goods in transit requires production of mandated documents; detention or seizure is lifted on tax, penalty or security. Section 68 authorises requiring persons in charge of conveyances to carry and produce specified documents or devices and to permit inspection; Section 129 ... Summary
Inspection of goods in transit requires production of mandated documents; detention or seizure is lifted on tax, penalty or security.
Section 68 authorises requiring persons in charge of conveyances to carry and produce specified documents or devices and to permit inspection; Section 129 permits detention or seizure of goods and conveyances that contravene the Act or rules and provides for release on payment of tax and specified penalty or on furnishing equivalent security.
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