Section 129. Detention, seizure and release of goods
and conveyances in transit.-
(1) Notwithstanding anything contained in this Act,
where any person transports any goods or stores any goods while they are in
transit in contravention of the provisions of this Act 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 after detention or seizure, shall
be released,-
1[(a) on payment of penalty equal to two hundred per
cent. of the tax payable on such goods and, in case of exempted goods, on
payment of an amount equal to two per cent. of the value of goods or
twenty-five thousand rupees, whichever is less, where the owner of the goods
comes forward for payment of such penalty;
(b) on payment of penalty equal to fifty per cent. of
the value of the goods or two hundred per cent. of the tax payable on such
goods, whichever is higher, 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 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 serving an order of detention or seizure on the
person transporting the goods.
2[****]
3[(3) The proper officer detaining or seizing goods or
conveyance shall issue a notice within seven days of such detention or seizure,
specifying the penalty payable, and thereafter, pass an order within a period
of seven days from the date of service of such notice, for payment of penalty
under clause (a) or clause (b) of sub-section (1).]
(4) 4[No penalty] shall be determined under
sub-section (3) without giving the person concerned an opportunity of being
heard.
(5) On payment of amount referred in sub-section (1),
all proceedings in respect of the notice specified in sub-section (3) shall be
deemed to be concluded.
5[(6) Where the person transporting any goods or the
owner of such goods fails to pay the amount of penalty under sub-section (1)
within fifteen days from the date of receipt of the copy of the order passed
under sub-section (3), the goods or conveyance so detained or seized shall be
liable to be sold or disposed of otherwise, in such manner and within such time
as may be prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on
payment by the transporter of penalty under sub-section (3) or one lakh rupees,
whichever is less:
Provided further that where the detained or seized
goods are perishable or hazardous in nature or are likely to depreciate in
value with passage of time, the said period of fifteen days may be reduced by
the proper officer.]
