Detention of goods in transit: release permitted on tax payment, penalty or security, with procedural safeguards for hearings.

Detention and seizure of goods and conveyances in transit may be effected where transport or storage contravenes the Act; release occurs on payment by the owner of applicable tax and a penalty equal to one hundred per cent. of the tax (or a capped amount for exempted goods), on payment where the owner does not come forward calculated by reference to the value, or upon furnishing prescribed security equivalent to the payable amount. A detention or seizure order must be served; the proper officer issues notice specifying tax and penalty and passes an order; an opportunity to be heard is required before determination; payment concludes proceedings and non-payment within seven days leads to further proceedings, with reduced time permitted for perishable or hazardous goods.

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