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

Detention and seizure of goods in transit: release permitted on payment or security; notice and opportunity to be heard required.

Goods and conveyances detained or seized in transit for contravention of the Ordinance may be released on payment of applicable tax and prescribed penalty depending on whether the owner comes forward, or on payment based on an alternate penalty where the owner does not come forward, or upon furnishing prescribed security for the payable amount. The proper officer must serve notice specifying tax and penalty, give the person an opportunity of being heard before determination, and payment as prescribed concludes proceedings; failure to pay within seven days leads to further statutory proceedings, subject to reduction for perishable or hazardous goods.