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<h1>Section 70 of Model GST Law: Goods Confiscation Rules, Penalties, and Conditions Explained</h1> Section 70 of the Model GST Law outlines the conditions under which goods may be confiscated and penalties imposed. Goods can be confiscated if they are supplied in violation of the Act, not accounted for, supplied without registration, or if provisions are contravened to evade tax. The owner or possessor of the goods may pay a fine instead of confiscation, not exceeding the market value minus tax. Confiscation and penalties require a notice and an opportunity for the person to be heard. Once confiscated, the goods' title transfers to the government, and police may assist in taking possession.