https://www.taxtmi.com/caselaws?id=128349 Section 16A was construed to require notice, hearing and the prescribed inquiry before confiscation of goods in transit under sub-sections (4) and (5). The proviso was held to govern the section as a whole, so the confiscatory stage could not be reached until those safeguards were complied with; only then could the option to pay in lieu of confiscation under sub-section (6) arise. Notices issued straightaway on the assumption of confiscation were therefore inconsistent with the statutory sequence and invalid. The confiscation notices were quashed, with liberty to proceed afresh in accordance with law after following the mandatory procedure. en-us Wed, 30 Aug 1961 00:00:00 +0530 Tue, 02 Apr 2013 14:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128349 Section 16A was construed to require notice, hearing and the prescribed inquiry before confiscation of goods in transit under sub-sections (4) and (5). The proviso was held to govern the section as a whole, so the confiscatory stage could not be reached until those safeguards were complied with; only then could the option to pay in lieu of confiscation under sub-section (6) arise. Notices issued straightaway on the assumption of confiscation were therefore inconsistent with the statutory sequence and invalid. The confiscation notices were quashed, with liberty to proceed afresh in accordance with law after following the mandatory procedure. Case-Laws VAT and Sales Tax Wed, 30 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128349