Section 129 talks about detention, seizure and release of goods and conveyance in transit where the intent of taxpayer is to evade tax payment.
source https://www.caclubindia.com/articles/section-129-detention-seizure-and-release-of-goods-and-conveyance-in-transit-49447.asp
source https://www.caclubindia.com/articles/section-129-detention-seizure-and-release-of-goods-and-conveyance-in-transit-49447.asp
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