Section 83D
No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
of Goods and Services Tax Act 1993
ActIn forceProvision 112 of 139
Section 83D
No person is, in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, entitled to the costs of the proceedings or to any damages or other relief other than an order for the return of the goods or the payment of their value unless the seizure was made without reasonable or probable cause.