Section 130 - Confiscation of goods or conveyances and levy of penalty.

Confiscation of goods: offences trigger confiscation and allow fines in lieu, with hearing and government vesting.

Confiscation applies where goods are supplied/received, not accounted for, supplied without registration, or where Act/rule contraventions occur with intent to evade tax, or conveyances are used contrary to rules; such goods/conveyances are liable to confiscation and penalty. The adjudicating officer must offer an option to pay a fine in lieu (capped at market value less tax and ensuring aggregate fine plus penalty meets statutory minimum); fines do not absolve tax, penalty and charges. No order without hearing; title vests in Government; officer may seize, seek police assistance, and dispose of goods after allowing up to three months to pay the fine in lieu.