Penalty u/s 129 and 130, Section 17(5)(i) - Goods and Services Tax - GST

Dear Sir/Madam Please respond to my query Thanks in advance After amendment of Section 129 now penalty is only needed to be paid for release of goods and conveyance - and tax is to be paid along with GSTR-3B . So 17(5)(i) says tax paid in accordance with Sec 74 , 129 , 130 - ITC is not available - so now 17(5)(i) is not applicable in case of sec 129 ? Means we can take ITC. And in sec 130 the word tax is not there, nowhere said to pay tax - means 17(5)(i) doesn't apply here. If yes then why it sec 130 included in 17(5)(i) . Is my understanding correct.