Confiscation and penalty: goods or conveyances used to evade GST are liable to confiscation; owner may pay fine instead.

Goods or conveyances used to evade tax or supplied/received in contravention of the Act are liable to confiscation and penalties; where confiscation is authorized the adjudicating officer must offer the owner an option to pay a fine in lieu of confiscation (not exceeding market value less tax) while ensuring aggregate fine and penalty meet statutory minima. Confiscation orders require an opportunity to be heard; title vests in the Government, the proper officer holds possession with police assistance if needed, and may dispose of items after allowing time to pay the fine and deposit sale proceeds with the Government.

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