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    <title>Detention, seizure and release of goods and conveyances in transit.</title>
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    <description>Goods and conveyances transported or stored in contravention are liable to detention or seizure but may be released on payment of applicable tax with prescribed penalty, on payment of an alternative penalty where the owner does not come forward, or upon furnishing prescribed security equivalent to the payable amount; special treatment applies to exempted goods. Detention requires service of an order, issuance of a notice specifying tax and penalty, and an opportunity of being heard; payment concludes proceedings, failure to pay within seven days triggers further action with provision to shorten the period for perishable or hazardous goods.</description>
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      <description>Goods and conveyances transported or stored in contravention are liable to detention or seizure but may be released on payment of applicable tax with prescribed penalty, on payment of an alternative penalty where the owner does not come forward, or upon furnishing prescribed security equivalent to the payable amount; special treatment applies to exempted goods. Detention requires service of an order, issuance of a notice specifying tax and penalty, and an opportunity of being heard; payment concludes proceedings, failure to pay within seven days triggers further action with provision to shorten the period for perishable or hazardous goods.</description>
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