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.
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.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
