https://www.taxtmi.com/article/detailed?id=9191 The note explains that detention targets non compliance with transit and documentation requirements and does not require mens rea, whereas confiscation is a separate, penal character remedy applicable where there is an intention to evade tax or specific statutory eventualities. Authorities must record reasons, disclose the material basis in show cause notices, and issue speaking orders; administrative and judicial guidance restricts detention/confiscation for minor discrepancies and requires that only consignments shown to be in violation be affected. en-us Tue, 19 May 2020 10:19:25 +0530 Tue, 19 May 2020 10:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9191 The note explains that detention targets non compliance with transit and documentation requirements and does not require mens rea, whereas confiscation is a separate, penal character remedy applicable where there is an intention to evade tax or specific statutory eventualities. Authorities must record reasons, disclose the material basis in show cause notices, and issue speaking orders; administrative and judicial guidance restricts detention/confiscation for minor discrepancies and requires that only consignments shown to be in violation be affected. Articles Goods and Services Tax - GST Tue, 19 May 2020 10:19:25 +0530 https://www.taxtmi.com/article/detailed?id=9191