Detention of goods in transit: release upon payment of applicable tax and prescribed penalty or furnishing security. Detention and seizure permit withholding goods, conveyances and documents in transit for contraventions; release occurs on payment of applicable tax and prescribed penalty or on furnishing equivalent security, with specific penalty rates depending on whether the owner pays, and only after a notice specifying tax and penalty and an opportunity to be heard. Payment concludes proceedings; failure to pay within seven days leads to further action, with a reduced period allowed for perishable, hazardous, or depreciating goods.