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

Detention and seizure of goods in transit: release only on tax and penalty payment or prescribed security and notice.

Detention or seizure of goods and conveyances in transit is authorised where transportation or storage contravenes the Act; an order must be served and the proper officer must issue a notice specifying tax and penalty and afford an opportunity of being heard before determining amounts. Release is permitted on payment of applicable tax and penalty where the owner comes forward, on a higher penalty where the owner does not, or upon furnishing prescribed security equivalent to the amount; payment concludes related proceedings and failure to pay within seven days triggers further proceedings, with a shortened period for perishable or hazardous goods.