| 125 Procedure for imposition of penalty for transporting goods in contravention of section 73 or section 81 |
| 126 Procedure for imposition of penalty on transporter or person for contravention of provisions of second proviso to sub-section (1) or first proviso to sub section (2) of section 76 |
| 127 Procedure for imposition of penalty on transporter or person for contravention of provisions of section 73 when goods transported are not available |
| 128 Manner of imposition of penalty for transporting goods in contravention of the provisions of section 80 |
| 129 Auction sale of seized goods for default in payment of tax, penalty, etc |
| 130 Auction sale or destruction of certain seized goods in relaxation of rules for auction |
| 131 Manner of deposit of the proceeds of auction sale in the Reserve Bank of India or the Government Treasury |
| 132 Manner of payment of the balance amount of sale proceeds to the owner of goods after sale in auction |