Detention or seizure of goods: release on tax payment, penalty, or security, with notice and right to be heard.

Detention or seizure of goods and conveyances in transit is permitted for contraventions; release occurs on payment of tax and prescribed penalties (with differing rates depending on whether the owner comes forward) or upon furnishing security equivalent to the payable amount. An order of detention or seizure and a notice specifying tax and penalty must be served; the person has an opportunity to be heard before determination. Payment concludes proceedings, and failure to pay within seven days triggers further statutory proceedings, with the period reducible for perishable or hazardous goods.

---

---

---