Detention, seizure and release of goods and conveyances in transit
Section 89
Bill
OFFENCES AND PENALTIES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
89. Detention, seizure and release of goods and conveyances in transit
(1) Where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or rules made thereunder, all such goods and the conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyances 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
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