Detention and seizure of goods: release available by payment of tax and penalty or by furnishing prescribed security with safeguards. Powers to detain or seize goods, conveyances and related documents arise where goods in transit contravene the Act; release is by payment of applicable tax and prescribed penalties or by furnishing prescribed security. A detention/seizure order must be served, the proper officer must issue a notice specifying tax and penalty and pass an order, and the person is entitled to an opportunity of being heard before determination. Payment concludes proceedings; failure to pay within the prescribed period leads to further statutory proceedings, with a shortened timeline for perishable or hazardous goods.