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

Detention of goods in transit: release on payment of applicable tax or security and prescribed penalties.

Goods and conveyances detained for contravention may be released on payment of applicable tax and a prescribed penalty, on payment under an alternative penalty calculation if the owner does not come forward, or upon furnishing prescribed security equivalent to the payable amount; an order of detention or seizure must be served, a notice specifying tax and penalty issued, an opportunity of being heard provided, and failure to pay within seven days leads to further enforcement proceedings, with the period reducible for perishable or hazardous goods.