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

Detention and seizure of goods: release permitted on payment of tax and prescribed penalty or by furnishing security.

Goods and conveyances in transit that contravene the Act are liable to detention or seizure and may be released on payment of applicable tax and prescribed penalty (with distinct rates where owners do or do not come forward), or upon furnishing security equivalent to the payable amount; an order of detention or seizure must be served, the proper officer must issue a notice specifying tax and penalty and provide an opportunity of being heard, payment concludes proceedings, and failure to pay within seven days leads to further action under section 130, subject to an expedited timetable for perishable or hazardous goods.