Section 129 - Detention, seizure and release of goods and conveyances in transit

Seizure and release of goods and vehicles for transit violations: penalties, notice and hearing, sale if unpaid

Where goods are transported or stored in transit contrary to the Act or rules, the goods, the conveyance and related documents may be detained or seized; release is possible on payment of specified penalties or by furnishing prescribed security. If the owner comes forward, penalty equals 200% of tax payable (or for exempt goods 2% of value or ?25,000 whichever is less); if the owner does not come forward, penalty equals 50% of value or 200% of tax whichever is higher (or for exempt goods 5% of value or ?25,000 whichever is less). The detaining officer must serve an order, issue notice within seven days and pass a penalty order within seven days of that notice, after affording a hearing. Payment concludes proceedings; unpaid penalties within 15 days may lead to sale or disposal of goods, with special provisions for conveyances and perishable or hazardous goods.