Home Forum Goods and Services Tax - GST Month 9 2019 2019 (9) This
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CONFISCATION OF CONVEYANCE. - Goods and Services Tax - GSTExtract Confiscation of goods or conveyances and levy of penalty. The provision reads as under: Section 130 . (1) Notwithstanding anything contained in this Act, if any person- (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance, then, all such goods or conveyances shall be liable to confiscation and the person shall be liable to penalty under section 122 . Query. The legal position being so, how the owner of the conveyance detained can prove that his conveyance was used without his knowledge for the clandestine transportation of taxable goods. In other words, how the owner of the conveyance detained by the proper officer can prove that there is no his willful involvement in facilitating the transportation of taxable goods under fake documents? Pl enlighten.
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