Detention of goods and conveyances, and levy of penalty

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..... f goods and conveyances, and levy of penalty (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 .....

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..... est and penalty leviable thereon or upon furnishing a security, in such form as may be prescribed, equivalent to the amount of the applicable tax, interest and penalty. (2) No tax, interest or pen .....

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