Confiscation of goods: grounds include tax evasion, failure to account, unregistered supply, improper carriage or deliberate contravention.

Goods are liable to confiscation when supply or receipt contravenes the Act resulting in tax evasion; when goods are not accounted for as required; when taxable goods are supplied without registration; when a conveyance is used in contravention of the Act (unless without owner's knowledge); or when any provision of the Act or Rules is contravened with the intention to evade tax.

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