Confiscation Under Section 130


Taxationlegaladvisor1033

Uploaded on Sep 28, 2026

Most businesses whose goods have been stopped in transit have encountered section 129. Far fewer have encountered section 130, and those who do are usually surprised — because the two provisions look similar from the outside and are radically different in consequence. Detention under section 129 is a costly inconvenience. Confiscation under section 130 extinguishes ownership.

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Confiscation Under Section 130