Detention and seizure of goods in transit: release permitted on payment, higher penalty if owner absent, or on security.

Detention and seizure are permitted for goods or conveyances moved or stored in contravention of the Act; release follows on payment of tax and prescribed penalty, payment of a higher penalty if the owner does not come forward, or on furnishing prescribed security. A detention or seizure order must be served on the transporter, the proper officer must issue a notice specifying tax and penalty and pass an order, and no determination of tax, interest or penalty may be made without affording an opportunity of being heard.

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