Seized perishable goods release depends on payment of the lower amount, failing which disposal and adjustment follow.

Seized specified goods or machines of a perishable nature may be released on proof of payment of the lower of market price or the amount of cess, interest and penalty payable or likely to become payable. If payment is not made, the proper officer may dispose of the goods or machines and adjust the proceeds against the amounts payable in respect of them.

---

---

---