Detention and seizure of goods in transit: release conditioned on tax payment and prescribed penalty, with provisional-release procedure available.

Goods and conveyances transported or stored in contravention of the Act are liable to detention or seizure and may be released on payment of the applicable tax and a prescribed penalty, with the proper officer required to issue a notice specifying the tax and pass an order for payment; if amounts are paid all liabilities under the section are discharged, and failure to pay within the prescribed period leads to further proceedings and possible provisional release procedures, with the detention period reducible for perishable or hazardous goods.

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