Recovery of penalty by auction of detained goods governs sale, notice, bidder payment, re-auction, and appeal-related stay Recovery of penalty for goods or conveyance detained or seized in transit is effected by sale where the penalty under section 129(1) is not paid within fifteen days of receipt of the order under section 129(3). The proper officer prepares an inventory, estimates market value, and proceeds to auction, including e-auction, through notice in FORM GST DRC-10, with special timelines for perishable or hazardous goods. The rule also provides for pre-bid deposit, payment by the successful bidder, transfer of possession and ownership on full payment, re-auction where bids are inadequate, and a deemed stay of recovery on appeal, except for perishable or hazardous goods.