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    <title>Detention, Seizure and release of goods and conveyances in transit.</title>
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    <description>Detention and seizure of goods and conveyances in transit may be effected where transport or storage contravenes the Act; release occurs on payment by the owner of applicable tax and a penalty equal to one hundred per cent. of the tax (or a capped amount for exempted goods), on payment where the owner does not come forward calculated by reference to the value, or upon furnishing prescribed security equivalent to the payable amount. A detention or seizure order must be served; the proper officer issues notice specifying tax and penalty and passes an order; an opportunity to be heard is required before determination; payment concludes proceedings and non-payment within seven days leads to further proceedings, with reduced time permitted for perishable or hazardous goods.</description>
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    <pubDate>Sat, 08 Jul 2017 15:28:28 +0530</pubDate>
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      <title>Detention, Seizure and release of goods and conveyances in transit.</title>
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      <description>Detention and seizure of goods and conveyances in transit may be effected where transport or storage contravenes the Act; release occurs on payment by the owner of applicable tax and a penalty equal to one hundred per cent. of the tax (or a capped amount for exempted goods), on payment where the owner does not come forward calculated by reference to the value, or upon furnishing prescribed security equivalent to the payable amount. A detention or seizure order must be served; the proper officer issues notice specifying tax and penalty and passes an order; an opportunity to be heard is required before determination; payment concludes proceedings and non-payment within seven days leads to further proceedings, with reduced time permitted for perishable or hazardous goods.</description>
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