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    <title>Procedure in respect of seized goods of perishable nature</title>
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    <description>Seized specified goods or machines of a perishable nature may be released on proof of payment of the lower of market price or the amount of cess, interest and penalty payable or likely to become payable. If payment is not made, the proper officer may dispose of the goods or machines and adjust the proceeds against the amounts payable in respect of them.</description>
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      <title>Procedure in respect of seized goods of perishable nature</title>
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      <description>Seized specified goods or machines of a perishable nature may be released on proof of payment of the lower of market price or the amount of cess, interest and penalty payable or likely to become payable. If payment is not made, the proper officer may dispose of the goods or machines and adjust the proceeds against the amounts payable in respect of them.</description>
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