Detention and seizure of goods in transit: release on payment of tax and penalty or furnishing security under prescribed procedure.

Goods and conveyances detained for transit contraventions may be released by payment of tax and prescribed penalties or by furnishing prescribed security; the proper officer must serve an order of detention or seizure, issue a notice specifying tax and penalty, afford an opportunity of being heard before determining tax, interest or penalty, and conclude proceedings on payment. If the specified amount is not paid within seven days, further proceedings follow, with the seven day period reducible for perishable, hazardous or value depreciating goods.

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