Detention of goods: release allowed only after payment or prescribed security, following notice to show cause and hearing. Proper officers may detain goods and the conveyance where goods are transported/stored in violation or not accounted for in required records; release occurs only after payment of applicable tax, interest and penalty or on furnishing prescribed security equivalent to those amounts. No tax, interest or penalty shall be determined under these detention powers without issuing a notice to show cause and providing the person a reasonable opportunity of being heard.