https://www.taxtmi.com/caselaws?id=437903 Section 129 distinguishes between detention of goods and conveyance in transit and the respective liabilities of the owner, person in charge, and transporter. The provision's language in sub-section (6) and its proviso shows that the transporter's statutory benefit is limited to release of the conveyance on payment of the prescribed penalty or capped amount, while the goods themselves are not released to the transporter under that entitlement. The transporter therefore cannot claim release of the detained goods under Section 129. en-us Mon, 24 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437903 Section 129 distinguishes between detention of goods and conveyance in transit and the respective liabilities of the owner, person in charge, and transporter. The provision's language in sub-section (6) and its proviso shows that the transporter's statutory benefit is limited to release of the conveyance on payment of the prescribed penalty or capped amount, while the goods themselves are not released to the transporter under that entitlement. The transporter therefore cannot claim release of the detained goods under Section 129. Case-Laws GST Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437903