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Detention of goods and conveyances, and levy of penalty

Section 69 - Draft-Bills-Reports - OFFENCES AND PENALTIES - Goods and Services Tax - Section 69 - 69. (1) Where any person - (i) transports any goods or stores such goods while they are in transit in violation of the provisions of this Act; or (ii) s .....

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shall be liable to detention, in the manner prescribed, by the proper officer and shall be released only after payment of applicable tax, interest and penalty leviable thereon or upon furnishing a security, in such form as may be prescribed, equival .....

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