as per section 129 (1) notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and seizure and after detention or seizure, shall be released.

a ) on payment of the applicable tax and penalty equal to one hundred percent of the tax payable on such goods and in case of exempted goods or twenty five thousand repes, whichever is less , where the owner of the goods come forward for payment of such tax and penalty

b) on payment of the applicable tax and penalty equal to the fifty percent of the value of the goods reduced by the tax amount paid thereon and , in case of exmpted goods, on payment of an amount equal to five percent of the value of goods, or twenty five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty.

c) upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed .

Provided that no such goods or conveyance shall be detained or seized without serving an order of detention or seizure on the person transporting the goods.