The Kerala High Court held that the provision of confiscation of goods or conveyances and levy of penalty under section 30 can be invoked in absence of material. The petitioner, Ouseph K.M. is the owner of the goods consigned from Kanyakumari in Tamil Nadu to Kalyan in Maharashtra, as well as the owner of the […]from Taxscan | Simplifying Tax Laws https://ift.tt/3f4Q7Nv
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