Confiscation of goods and conveyances: owners face confiscation, fines in lieu, and must be heard before enforcement. Section 130 authorises confiscation of goods or conveyances used in contravention of the Act to evade tax, with liability to penalty; the adjudicating officer must offer an option to pay a fine in lieu of confiscation within prescribed limits, provide an opportunity to be heard, vest confiscated items' title in the Government, take and hold possession (with police assistance), and, after a limited period and confirming no further proceedings require retention, dispose of such items and deposit proceeds with the Government.