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<h1>Detention of goods: release allowed on payment of tax and prescribed penalty or on furnishing security; show-cause required within seven days.</h1> Notice under section 129(3) CGST/parallel State/UT provisions or section 20 IGST for detention of intercepted goods and conveyance following inspection under section 68(3). It prescribes release on payment of tax and prescribed penalty if the owner comes forward, alternative penalty rules where the owner does not, or release on furnishing security in FORM GST MOV-08, and includes itemised calculation formats. The person in charge must show cause within seven days and appear for hearing, failing which the matter may be decided ex-parte.
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