Confiscation of goods: authorised for GST evasion offences with option to pay fine in lieu and procedural safeguards.

Confiscation is authorised for offences including supplying or receiving goods to evade tax, non accounting of taxable goods, supplying without registration, contravening provisions with intent to evade tax, or misuse of conveyances unless the owner proves lack of knowledge. The adjudicating officer shall offer an option to pay a fine in lieu (not exceeding market value less tax) and ensure the aggregate of fine and penalty is not less than the penalty under section 129(1). Orders require an opportunity to be heard; title vests in the Government; the proper officer takes possession with police assistance and may, after up to three months and ensuring no other proceedings, dispose of the items and deposit proceeds with the Government.

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