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    <title>Detention, seizure and release of goods and conveyances in transit.</title>
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    <description>Powers to detain or seize goods, conveyances and related documents arise where goods in transit contravene the Act; release is by payment of applicable tax and prescribed penalties or by furnishing prescribed security. A detention/seizure order must be served, the proper officer must issue a notice specifying tax and penalty and pass an order, and the person is entitled to an opportunity of being heard before determination. Payment concludes proceedings; failure to pay within the prescribed period leads to further statutory proceedings, with a shortened timeline for perishable or hazardous goods.</description>
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