Confiscation of goods: seizure or fine in lieu available, with required hearing and tax liabilities retained.

Confiscation and penal consequences are authorised where a person supplies or receives goods, fails to account for taxable goods, supplies taxable goods without registration, contravenes provisions with intent to evade tax, or uses a conveyance in contravention of the law; such goods or conveyances are liable to confiscation and the person liable to penalty. The adjudicating officer must offer the owner an option to pay a fine in lieu of confiscation, subject to prescribed limits, and confiscated items vest in the government while the proper officer takes possession and may dispose of them after a reasonable period.

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