What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books?

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....Compounding <br>Faq On GST (2nd Edition) Dated 31.3.2017<br>Q 6. What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books....

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....rd: - Such goods shall be released on payment of the applicable tax and penalty equal to 100% tax or upon furnishing of security equivalent to the said amount. In case of exempted goods, penalty is 2....