Section 129 - Detention, seizure and release of goods and conveyances in transit of CGST ACT, 2017

            129. (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,––
                        (a) on payment of the applicable tax and penalty equal to one 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
tax and penalty;
                        (b) on payment of the applicable tax and penalty equal to the fifty per cent. of the
value of the goods reduced 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
serving an order of detention or seizure on the person transporting the goods.
                   (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for
detention and seizure of goods and conveyances.
                    (3) The proper officer detaining or seizing goods or conveyances shall issue a notice
specifying the tax and penalty payable and thereafter, pass an order for payment of tax and
penalty under clause (a) or clause (b) or clause (c).
                   (4) No tax, interest or 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.
                  (6) Where the person transporting any goods or the owner of the goods fails to pay
the amount of tax and penalty as provided in sub-section (1) within seven days of such
detention or seizure, further proceedings shall be initiated in accordance with the provisions
of section 130:
          Provided 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 seven days
may be reduced by the proper officer

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