Release of seized perishable or hazardous goods on payment of market price or tax liability permits immediate release. Rule 141 allows immediate release of seized perishable or hazardous goods upon payment of either the market price or the tax, interest and penalty payable, whichever is lower, by an order in FORM GST INS-05 on proof of payment; if that payment is not made, the proper officer may dispose of the goods and apply the proceeds against tax, interest, penalty or other amounts due.