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Sections 129 and 130 of GST Act operate independently, distinct from Customs and Excise Acts, for detaining goods and vehicles.
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....Detention of Goods and vehicle - Sections 129 and 130 of GST Act have non-obstante clauses, whereby they can be operated upon in spite of Sections 73 and 74 of GST Act - The comparison of the provisions of Customs Act/ Excise Act on one hand and the provisions of the Act on the other, as sought to be drawn on behalf of the writ applicants, is not correct....