Detention of goods in transit: release only upon payment of tax and penalty or furnishing security; hearing required. Goods and conveyances transported or stored in transit in contravention of the Act are liable to detention or seizure and may be released either on payment by the owner of applicable tax and a penalty equal to one hundred per cent of the tax (or specified amounts for exempted goods), on payment where the owner does not come forward of tax and a penalty equal to fifty per cent of the goods' value reduced by tax (or specified amounts for exempted goods), or upon furnishing prescribed security equivalent to those amounts; detention requires a served order, a notice specifying tax and penalty and an opportunity of being heard, and non-payment within seven days triggers further proceedings, with a reduced period for perishable or hazardous goods.