Detention and seizure procedure for goods in transit: inspection, inventory, show cause notice and security-based release options. Where a conveyance intercepted during movement gives rise to suspicion, an officer may detain/seize goods, conveyance and documents, prepare an inventory, hand them to a named custodian with directions for safekeeping, and value goods at market price in the presence of the owner or person-in-charge. The officer must issue a Show Cause Notice specifying tax and penalty; after reply the officer may impose tax and penalty and release goods or accept a security for release. Failure to pay will lead to confiscation proceedings and penalty under applicable rules.