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

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

Detention or seizure of goods and conveyances in transit is permitted for contraventions; release occurs on payment of applicable tax plus a prescribed penalty where the owner pays, on payment with a higher penalty where the owner does not come forward, or upon furnishing prescribed security. The proper officer must serve an order, issue a notice specifying tax and penalty, and provide an opportunity of being heard; payment concludes proceedings. For perishable or hazardous goods the statutory seven day period for payment may be reduced, and failure to comply triggers further proceedings under the Act.