Section 5 — Detention of goods until payment of fees made.

5. Detention of goods until payment of fees made.—(1) The officers and persons 

whose duty it may be to levy fees and penalties under this Act, shall have power to detain 

goods until the lawful fees and penalties are paid. 

(2) When goods are so detained, a notice in writing shall be given by the officer detaining 

the goods to the owner or consignee, if his address is known, stating the amount of fees, 

penalties and charges payable in respect of such goods. If the amount due is not paid by the 

owner or consignee within a period of thirty days from the date on which such amount 

becomes payable or within fourteen days from the date of notice, whichever is later, it shall 

be lawful for such officer of Government to sell or cause to be sold by public auction, the 

said goods, and after paying the expenses of such detention and sale and double the 

amount of the fees and penalties by way of fine, to pay the surplus, if any, of the proceeds of 

the sale, to the owner or consignee or other person entitled thereto, if claimed within six 

months from the date of the sale: 

Provided that if the goods are of perishable nature it shall be lawful for the officer to sell 

the same or cause them to be sold within such period as may be prescribed but not less 

than twenty-four hours after such fees became payable.