Confiscation of Goods — From the plain reading of Sections 129 and 130 of the Act, it is clear that the suppliers or receivers of the goods transport any goods in contravention of provisions of the Act or the Rules made thereunder are liable for the detention or seizure of the goods under Section 129 of the Act and under Section 130 (i)(v) of the Act for confiscation of the goods and conveyance. Thus, for the same breach and/or contravention of the provisions of the Act, there are two types of penalties provided under Section 129 and Section 130(i)(v) of the Act. If two constructions are possible upon the language of the statute, the Court must choose the one which is consistent with good sense and fairness. Thus, the Legislature should, once again, look into both the provisions, i.e, Sections 129 and 130 of the Act and amend the sections accordingly so as to remove certain inconsistencies in the two provisions.
— Synergy Fertichem Pvt. Ltd Vs. State of Gujarat  19 TAXLOK.COM 077 (Gujarat)