Confiscation of goods: owners may pay fines instead but remain liable for tax and penalties.

Confiscation and penalties apply where goods are supplied, received, unaccounted, supplied without registration, or where provisions are contravened with intent to evade tax, or where conveyances are used in contravention; owners may be offered a fine in lieu of confiscation subject to limits, and remain liable for tax, penalty and charges; no order is made without an opportunity to be heard; confiscated items vest in the Government and may be held, assisted by police, and disposed of after procedural safeguards.

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