If the goods so seized are of perishable or hazardous nature, such goods can be released by an order under ______ only after taxable person pays an amount equivalent to the market price of such goods or things or the amo

If the goods so seized are of perishable or hazardous nature, such goods can be released by an order under ______ only after taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower.