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

Detention and seizure of goods in transit: release on payment of applicable tax and penalty or furnishing security with safeguards.

Goods, conveyances and documents transported or stored in transit in contravention of the Act may be detained or seized and released only on payment of applicable tax and prescribed penalties, or upon furnishing prescribed security; an order of detention or seizure must be served, a notice specifying tax and penalty issued, and no tax, interest or penalty determined without an opportunity of being heard; payment concludes proceedings, and failure to pay within seven days leads to further proceedings, with a reduced period for perishable or hazardous goods.