Detain or Seize- Part 6 of 6 of E way Bill Ecosystem

J the App by JustIDT is delighted to share the last of the E-way bill series. This is part 6 of the Six part series. Section 129 of the law addresses the detention, seizure, and release of goods and conveyance during transit. Notably, it commences with a Non obstante clause. This section establishes a distinct procedure that operates independently of adjudication under Sections 73 or 74, which specifically pertain to tax determination. The presence of the Non obstante clause empowers officers to detain and release goods based solely on the Section 129 procedure. This authority remains unaffected even in situations where tax liability is undetermined, proceedings under other sections are ongoing, or conflicting processes are outlined elsewhere in the Act.