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    <title>Detention seizure and release of goods and conveyances in transit.</title>
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    <description>Section 129 permits detention and seizure of goods and conveyances in transit for contraventions and sets three release mechanisms: payment by the owner of applicable tax and a penalty equal to one hundred per cent of the tax (or specified alternative for exempt goods); payment of a penalty based on goods&#039; value where the owner does not come forward; or furnishing prescribed security equivalent to the payable amount. The proper officer must issue a detention order and notice specifying tax and penalty, provide an opportunity to be heard, and may shorten the seven day payment period for perishable or hazardous goods before initiating recovery proceedings.</description>
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    <pubDate>Sat, 17 Jun 2017 12:18:07 +0530</pubDate>
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      <title>Detention seizure and release of goods and conveyances in transit.</title>
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      <description>Section 129 permits detention and seizure of goods and conveyances in transit for contraventions and sets three release mechanisms: payment by the owner of applicable tax and a penalty equal to one hundred per cent of the tax (or specified alternative for exempt goods); payment of a penalty based on goods&#039; value where the owner does not come forward; or furnishing prescribed security equivalent to the payable amount. The proper officer must issue a detention order and notice specifying tax and penalty, provide an opportunity to be heard, and may shorten the seven day payment period for perishable or hazardous goods before initiating recovery proceedings.</description>
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      <pubDate>Sat, 17 Jun 2017 12:18:07 +0530</pubDate>
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