Amendment status not verified — confirm the current text below against the official source.
Where a transporter, at his option, takes custody under sub-section (4) of section 76 of any goods seized under sub-section (1) of that section and thereafter contravenes the provisions of sub-section (4) of that section by delivering such seized goods wholly or partly to the consignee or owner of such seized goods without prior permission, in writing, of the Commissioner, the Commissioner shall, after giving the transporter a reasonable opportunity of being heard, impose upon him a penalty, in the manner prescribed, not exceeding fifty per centum of the market value of such seized goods in West Bengal.