Detention of goods in transit may be resolved by tax payment, penalty or security, with procedural notice and hearing protections. Goods and conveyances transported or stored in transit in contravention of the Act may be detained or seized and released only upon prescribed conditions: payment of applicable tax with penalty by the owner, payment on alternative terms where the owner does not come forward, or furnishing prescribed security. An order of detention must be served, a notice specifying tax and penalty issued, and any determination requires an opportunity to be heard. Payment concludes proceedings; failure to pay within seven days leads to further enforcement, with a reduced period allowed for perishable or hazardous goods.