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of <h1>Section 70(6) of Draft Model GST: Option to Pay Fine Instead of Permanent Confiscation of Goods</h1> Under section 70(6) of the Draft Model GST, when goods are confiscated, the owner or person in charge must be given the option to pay a fine instead of having the goods permanently confiscated. This fine should not exceed the market price of the confiscated goods and is in addition to any taxes or other charges applicable to the goods.
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