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

Detention and seizure of goods: release on payment of tax or penalty, or on furnishing prescribed security with procedural safeguards.

Goods, conveyances and related documents transported or stored in transit in contravention may be detained or seized and released only on payment of applicable tax and prescribed penalty-either full penalty where the owner comes forward, a reduced penalty where the owner does not come forward-or upon furnishing prescribed security equivalent to the amount payable. No detention or seizure without serving an order. The proper officer must issue a notice specifying tax and penalty and provide an opportunity of being heard before determination; payment concludes proceedings, and failure to pay within seven days triggers further proceedings, subject to reduction for perishable or hazardous goods.