Passing of order after seizure or provisional release :
The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c) – section 129(3) of CGST Act.
No tax, interest or penalty shall be determined under section 129(3) without giving the person concerned an opportunity of being heard – section 129(4) of CGST Act.
On payment of amount referred in section 129(1), all proceedings in respect of the notice specified in section 129(3) shall be deemed to be concluded.
Recovery by confiscating offending goods if person does not pay – Where the person transporting any goods or the owner of the goods fails to pay the amount of tax and penalty as provided in section 129(1) within seven days of such detention or seizure, further proceedings shall be initiated in accordance with the provisions of section 130 – section 129(6) of CGST Act.
Where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of seven days may be reduced by the proper officer – proviso to section 129(6) of CGST Act.
Section 130 of CGST Act makes provisions for confiscation of goods.