Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation

Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation
Question 14
Bill
Offences and Penalties, Prosecution and Compounding
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 14. Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation?
Ans. Yes. Section 71 provides that any conveyance carrying goods without the cover of any documents or declaration prescribed under the Act shall be liable

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