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<h1>Detention and seizure of goods in transit: conditional release by payment, security, and procedural safeguards follow.</h1> Section 129 permits detention or seizure of goods, conveyances and documents in transit for contraventions and provides three modes of release: owner payment of tax plus penalty equal to tax (with capped alternatives for exempt goods); payment where owner does not come forward equal to fifty percent of value reduced by tax (with capped alternatives); or furnishing prescribed security. The proper officer must issue an order and notice specifying tax and penalty, provide an opportunity of being heard, and may initiate further proceedings under section 130 if amounts remain unpaid after seven days, with a shorter period allowed for perishable or hazardous goods.
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