Detention and seizure of goods in transit: penalties, notice and release governed by payment, security or disposal procedures.

Section 129 provides for detention and seizure of goods, conveyances, and documents when goods are transported or stored in transit in contravention of GST law and prescribes penalty regimes: higher penalties if owner does not come forward and lesser penalties if owner pays, with an alternative of furnishing security. Procedural safeguards require service of the detention order before seizure, issuance of notice within seven days, a penalty order within seven days post-notice after hearing, conclusion of proceedings on payment, and sale or disposal if penalty is unpaid within fifteen days; conveyance release and reduced timelines apply for perishable or hazardous goods.

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