Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in this Act, any person who is found to be in charge of any goods in contravention of the provisions of sub-section (1) or (2) of section 29A, then all such goods and the conveyance, if any, used as a means of transport for carrying the said goods and related documents shall be liable to detention or seizure by an officer not below the rank of Assistant State Tax Officer, for verification. (2) The officer on detaining or seizing the goods referred above for verification suspects that the owner or person in charge of the goods has violated the provisions of sub-section (1) or (2) of section 29A, a notice shall be issued to the person in charge of the goods or conveyance or both, as the case may be, within two days of the detention or seizure, in such manner as may be prescribed, informing him of the reason for the seizure and detention and shall provide an opportunity of being heard. (3) If the owner or person in charge of the goods referred above proves the bonafide of the transport or storage of goods within three days of the seizure and detention, the authorized officer shall release the goods and the conveyance, if any. (4) If the owner or person in charge of the goods fails to prove the bonafide of the transport or storage as per sub-section (3), all such goods or conveyance or both, as the case may be, shall be liable to confiscation by the officer referred to above and the owner or person in charge of the goods or conveyance or both, as the case may be, shall be liable to pay a penalty equal to double the amount of applicable tax and cess. (5) Whenever confiscation of any goods or conveyance or both, as the case may be, is authorised by this Act, the officer shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit: Provided that such fine leviable shall not exceed the market value of the goods confiscated: Provided further that the aggregate of such fine and penalty leviable shall not be less than one third of the market value of the goods confiscated. Explanation.--For the purpose of this section, the term "market value" shall be the full amount which any person is required to pay in order to purchase such goods from the retail outlet of such goods within the State. (6) Whereas the conveyance detained, if any, is a carriage hired for transporting goods, the owner or the person in charge of the conveyance shall have the option to pay in lieu of confiscation of the conveyance, a fine equal to double the amount of tax and cess applicable on the goods being carried with or fifty thousand rupees, whichever is higher: Provided that the conveyance shall be released on payment of such fine subject to the condition that the owner or person in charge of the conveyance shall make arrangements for safe storage of the goods carried with and also shall bear the cost for such storage. (7) Wherein the owner or person in charge of the goods or conveyance or both, as the case may be, fails to prove the bonafide of the transport, the officer shall serve a notice to the owner or person in charge of the goods or conveyance or both intimating the reason for the confiscation of the goods or conveyance or both, in such form and in such manner as may be prescribed, within five days of detention or seizure as per sub-section (2). (8) The owner or the person in charge of the goods or conveyance in lieu of confiscation may make payment of such fine mentioned in sub-section (5) within fifteen days of receipt of the notice referred to in sub-section (7). (9) Wherein the owner or person in charge of the goods or conveyance seeks further time for payment of the fine as per sub-section (5), the officer in charge may grant a further time period not exceeding seven days. (10) If the owner or person in charge of the goods or conveyance makes payment of the penalty referred to in sub-section (4) and the fine referred to in sub-section (5) within the period mentioned under sub-section (8) or (9), as the case may be, all the proceedings in respect of the notice specified in sub-section (7) shall be deemed to be concluded. (11) If the owner or person in charge of the goods or conveyance fails to remit the penalty referred to in sub-section (4) and the fine referred to in sub-section (5), within the period mentioned under sub-section (8) or (9), as the case may be, the officer shall issue an order, in such form and manner, finalising the confiscation of the goods or conveyance or both, as the case may be, within forty five days of issuance of the notice referred to in sub-section (7). (12) The officer adjudging the confiscation shall take and hold possession of the goods or conveyance or both and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession. (13) Where an order of confiscation under this section has become final in respect of any goods and/or conveyance or both, as the case may be, the goods or conveyance or both so confiscated shall be liable to be sold or disposed off otherwise to recover the penalty payable under sub-section (4) in such manner as may be prescribed. (14) Notwithstanding anything contained in the Act or rules made thereunder, where the confiscated goods are perishable, hazardous, or explosive in nature, the officer shall reduce the period of finalisation of confiscation and dispose off the said goods within such reduced time period. Explanation.--For the purpose of this section, "conveyance" includes a vessel or a vehicle.] Substituted by Act 3 of 2025 published in K.G.Ext. No. 1269, dt. 29/03/2025 (w.e.f. 01/04/2025). Prior to the Substitution it read as: "30E. Confiscation by authorised officers of notified goods, vessel or vehicle in case of smuggling.--(1) Notwithstanding anything contained in this Act, the owner or other person in charge of a vehicle or vessel while transporting into or out of the State, any notified goods, the value of which exceeds rupees two thousand and five hundred or such amount as notified by the Government from time to time shall carry with him in addition to the documents prescribed under Section 29 of the Act, a permit issued by the officer empowered in this behalf or the assessing authority as the case may be, in the prescribed from. Note:-- If the transport of notified goods is not accompanied by the documents specified in sub-section (1) above, it shall be deemed to be smuggling of the notified goods for the purposes of the Act. (2) Any officer authorized by the Government this behalf shall have the power to intercept and search the vehicle or vessel or any conveyance referred to in sub-section (1) at any place within the State for the purpose of enabling such officer to verify whether any notified goods are being transported in contravention of sub-section(1). (3) If no verification, such officer has reason to suspect that the notified goods are being transported in contravention of the provisions of sub-section (1) he may without any unreasonable delay, produce the goods and the vehicle before such officer authorized by the Government, by notification in the Gazette, not below the rank of an Deputy Commissioner of State Tax. (4) Where the authorized officer is satisfied that the driver or other persons in charge to the vehicle or vessel transported the notified goods in contravention of sub-section (1) or the documents produced are false or reasonably suspected to be false in respect of the particulars furnished therein the authorized officer shall have the power to seize and detain the notified goods along with vehicle or vessel: Provided that before taking action of seizure and detention, the authorized officer shall give the person in charge of the notified goods and the owner of the notified goods, if ascertainable and to the owner of the vehicle or vessel a notice in writing informing him the reason for the seizure and detention and an opportunity of being heard: Provided further that the authorized officer may release the notified goods and the vehicle or vessel seized and detained. If the owner or the person in charge of the notified goods or owner or person in charge of the vehicle or vessel files an option to pay in lieu of seizure and detention, a redemption fee equal to thrice the amount of tax due at an amount of rupees fifty thousand whichever is higher for the release of the vehicle in lieu of detention: Provided also that if the owner of the vehicle of vessel produces the permit prescribed in sub-section (1) and the owner of the notified goods proves the bonfires of the transport of goods within seven days of the of seizure and detention, the authorized officer shall release the goods and the vehicle. (5) Notwithstanding anything contained in the foregoing provisions, if the owner or person in charge of the notified goods or the owner or person in charge of the vehicle fails to prove the genuineness of the transport of the notified goods or to remit the redemption fee as specified in second proviso to sub-section (3), within thirty days from the date of seizure and detention of goods and the authorized officer has reason to believe that the owner or the person in charge of the vehicle or the driver has transported the notified goods to evade payment of tax with the knowledge or connivance of the owner of the goods, the officer may confiscate the vehicle or vessel along with the goods. Provided that the authorized officer shall serve notice to the owner of the vehicle or the person in charge of the vehicle or the owner of the notified goods, if ascertainable, intimating the reason for the confiscation of the vehicle or vessel and affording him an opportunity of being heard. The officer shall also afford an opportunity to any of such persons to pay a penalty equal to thrice the amount of tax attempted to be evaded in lieu of confiscation of the notified goods and an amount equal to thrice the amount of such tax or rupees one lakh whichever is higher in lieu of confiscation of the vehicle or vessel. (6) No order confiscating any vehicle of vessel shall be made under sub-section (4), if the owner or the person in charge of the vehicle or vessel proves to the satisfaction of the authorized officer that it was used for carry the notified goods without the knowledge or connivance of the owner himself, his agent, if any, or the person in charge of such vehicle or vessel and that each of them have taken all reasonable and necessary precautions against such use. (7) The permit referred to in this section shall be obtained either from the officer empowered to in this behalf in the border check post or from the assessing authority, as the case may be, for the transport of notified goods into or out of the State. (8) Any person aggrieved by an order under sub-section (6) may, within thirty days from the date of communication to him of such order, file an application for revision, in such manner and in such form, as may be prescribed and accompanied by a fee of rupees five hundred before the Deputy Commissioner and the [Joint Commissioner of State Tax] may pass such orders thereon as he thinks fit. Provided the Joint Commissioner of State Tax may admit an application for revision filed after the expiry of the said period, if he is satisfied that the applicant had sufficient cause for not filing the revision within the said period. (9) Any person aggrieved by an order under sub-section (8) may within thirty days from the date of communication to him of such order, file a revision in such manner and in such form as may be prescribed and accompanied by a fee of rupees seven hundred before the Commissioner of State Tax] and the decision of the [Commissioner of State Tax shall be final. Provided that the Commissioner may admit an application for revision filed after the expiry of the said period, if he is satisfied that the applicant had sufficient cause for not filing the application within the said period. (10) Where an order of confiscation under this section has become final in respect of any goods, vehicle or vessel, such goods, vehicle or vessel, as the case may be, shall vest in the Government free from all encumbrances. (11) The award of confiscation under this section shall not prevent the infliction of any punishment to which the person affected thereby is liable under the Act."