In order to release the goods / documents or conveyance the proper officer shall issue a notice specifying the tax payable and thereafter, pass an order for payment of tax and penalty as detailed above after giving reasonable opportunity of hearing to the concerned person.
On payment of the amount referred to above, all liabilities under this section shall stand discharged in respect of such goods and such conveyance
(ICAI FAQ PUBLICATIONS 06-09-2017 Detention, seizure and release of goods and conveyances in transit : FAQ NO. 16)