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Detention seizure and release of goods and conveyances in transit.

Section 129 - West Bengal SGST - OFFENCES AND PENALTIES - GST - States - Section 129 - 129. (1) Notwithstanding anything contained in this Ordinance, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Ordinance 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 and .....

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uced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed: Provided that no such goods or conveyance shall be detained or seized without serv .....

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