Detention and tax demand: detained goods released on payment of applicable tax and prescribed penalty or security, else recovery follows.

Order demanding tax and penalty following interception, inspection and detention of a conveyance and goods for discrepancies. It prescribes issuance of detention and show-cause notices, two alternative penalty regimes depending on whether the owner pays, provision for release on payment or on furnishing security, structured calculation tables for tax and penalty by tax category, and a directive to pay within the specified period or face recovery proceedings under the applicable tax laws.

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