Penalty revision for confiscated goods separates confiscation penalties from transit detention proceedings. Amendment revises the confiscation and penalty regime by substituting 'Where' for the earlier trigger wording, prescribing a penalty equal to hundred per cent. of the tax payable on such goods in place of the previous cross-reference to detention penalties, and omitting the residual sub-section, thereby delinking confiscation and penalty proceedings from the detention, seizure and release mechanism.