Rajeev Traders Vs UOI
Date: August 16, 2022
Subject Matter
Confiscation u/s 130 can be initiated only if the applicable tax and penalty are not paid despite an order being passed u/s 129
Summary
Under Section 129, the true intent to detain the goods or the conveyances is to ultimately facilitate the recovery of the applicable tax and if the same is paid along with the penalty, the goods and conveyances are bound to be released. By virtue of…
1. On the 13th of September 2021, at 5:00 PM, at Yamanuru, the Inspector of Hubballi-Dharwad Division (Proper Officer) intercepted seven trucks while they were in transit and transporting Areca nuts on behalf of the petitioner. The Proper Officer intended to inspect the conveyance, goods and documents, and he accordingly passed an order for physical verification/inspection of the conveyance, Goods…