Detention and seizure of goods: release on payment of applicable tax with prescribed penalty or by furnishing equivalent security.

Detention and seizure in transit are permitted where goods are transported or stored contravening the law; release is allowed on payment of applicable tax with prescribed penalty if the owner comes forward, on payment with a higher penalty if the owner does not come forward, or on furnishing security equivalent to the amount payable. An order of detention or seizure must be served, a notice specifying tax and penalty issued, and the person afforded an opportunity of being heard; payment concludes the proceedings, and failure to pay within seven days triggers further recovery proceedings, with expedited timelines for perishable or hazardous goods.

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