Confiscation of goods: contraventions causing tax evasion trigger confiscation, penalty liability and an option to pay fine in lieu. Supply or non accounting of goods in breach of the Act or rules that causes tax evasion, supplying taxable goods without registration, or other intentional contraventions make goods liable to confiscation and the person liable to penalty; the adjudicating officer may allow the owner or person in possession to pay a fine in lieu not exceeding the market price less tax, with such fine not absolving tax and charges, and confiscation/penalty orders require a show cause notice and opportunity to be heard, after which title vests in the Government and the proper officer holds possession.