Detention of goods and conveyances, and levy of penalty

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..... s and conveyances, and levy of penalty (1) Where any person - (i) transports any goods or stores such goods while they are in transit in violation of the provisions of this Act; or (ii) stores or k .....

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..... leviable thereon or upon furnishing a security, in such form as may be prescribed, equivalent to the amount of the applicable tax, interest and penalty. (2) No tax, interest or penalty shall be det .....

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