Detention and seizure of goods in transit: release on payment of tax and prescribed penalties or by furnishing security. Detention and seizure of goods or conveyances in transit is authorised for contraventions; release is available on payment of applicable tax and prescribed penalty amounts when the owner comes forward, on payment of a higher penalty when the owner does not come forward, or upon furnishing security equivalent to the amount payable. The proper officer must serve an order of detention or seizure, issue a notice specifying tax and penalty, provide an opportunity of being heard before determining tax, interest or penalty, and conclude proceedings on payment; failure to pay within the prescribed period leads to further enforcement, with expedited timelines for perishable or hazardous goods.