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

Detention and seizure of goods in transit: release only on tax, prescribed penalty or security, with procedural safeguards.

Goods and conveyances transported or stored in transit in contravention of the Act may be detained or seized; they shall be released on payment of applicable tax and the prescribed penalty or on furnishing prescribed security. The proper officer must serve an order of detention or seizure, issue a notice specifying tax and penalty, afford the person an opportunity of being heard before determining tax, interest or penalty, and pass an order under the relevant release clause. Payment concludes proceedings; failure to pay within seven days triggers further statutory proceedings, with a reduced period allowed for perishable or hazardous goods.