DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCES INTRANSIT AND PENALTY THEREOF

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.... where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of the CGST Act, 2017 or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure. 10.2 Section 129 of the CGST Act, 2017 further ....

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.... b above Upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: 10.3 As per the proviso to Section 129(1) of the CGST Act, an order of detention or seizure of such goods has to be served on the person transporting the goods before detention/seizure of goods or conveyance. 10.4 As per Section 129(3) of the CGST Act....

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.... specified in sub-section (3) shall be deemed to be concluded on payment of the amount mentioned in Section 129(1) of the CGST Act, 2017 by the concerned person. 10.8 As per Section 129(6) of the CGST Act, 2017, if the person transporting any goods or the owner of goods fails to pay the amount of penalty within fifteen days from the date of receipt of the order passed by the proper officer, the g....