https://www.taxtmi.com/acts?id=39479 Amendment narrows the cross-reference in Explanation 1(ii) of section 74 by substituting the listed provisions so that only sections 122 and 125 are cited, thereby treating seizure and confiscation of goods and conveyances in transit as a distinct proceeding separate from recovery of tax. en-us Mon, 01 Feb 2021 20:28:27 +0530 Mon, 01 Feb 2021 20:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39479 Amendment narrows the cross-reference in Explanation 1(ii) of section 74 by substituting the listed provisions so that only sections 122 and 125 are cited, thereby treating seizure and confiscation of goods and conveyances in transit as a distinct proceeding separate from recovery of tax. Act-Rules Bills Mon, 01 Feb 2021 20:28:27 +0530 https://www.taxtmi.com/acts?id=39479