( I) No person shall transport from or to any railway statwn or steamer station or any other place of similar nature notified in tillS behalf by the Government any consignment of such goods as may be notified by the Government m the Gazette exceeding such quantity or value as may be prescnbed, except in accordance with such conditions as may be prescnbed. Such condi tions shall be prescribed w1th a view to ensure that there is no evaswn of the tax imposed by tillS Act.
(2} Any ofl'icet authorised by the Government in th1s behalf shall have power, subject to such restrictwns as may be prescnbed,- ( a) to mtercept and search any vehtcle or vessel for the purpose ofveufymg whether any goods a1e bemg transported m contravention ofsub-sectwn (1);
(b) to seize and confiscate any good~ wluch he has reason to believe are being transported in contraventiOn of sub-sectJOn (I):
Provided that before taking action for the confiscation of goods under this section the officer shall give the person m charge of the goods and the owner, If ascertamable, an opportumty of bemg heard and make an enquiry in the manner prescnbed.
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(3) Whenevet confiscation is authorised by th1s section, the officer adjudging tt shall g1ve the owner or the person 10 charge of the goods an opt10n to pay, m lieu of confiscatiOn, a penalty not exceeding double the amount of tax calculated at the rates applicable to the goods hable to confiscatiOn :
Prov1ded that the officer may release the goods on cash seeUJtty being furmshed by the person concerned to the extent of the penalty lev1able tf, in the opimon of the officer, fUJther hme 1s requtred to arrive at a correct findmg as to whether a penalty ts to be tmposed 01 not and that the secunty so fUJ mshed shall be adjusted towards the penalty m case tt is payable or returned to the party, tf otherwise.
(4) T\othing conta10ed in sub-section (2) or sub-section (3) shall apply m the case of goods transported wh1ch are exempted from tax under any of the provts1ons of tillS Act without any condition or restnct10n.