Confiscation and penalty: goods or conveyances used to evade GST attract confiscation with option to pay a fine instead. The Act renders goods or conveyances liable to confiscation and their responsible persons liable to penalty where goods are supplied, received, unaccounted for, transported or otherwise dealt with in contravention of the law with intent to evade tax, or without required registration, subject to an owner's defence against knowledge or connivance. The adjudicating officer must offer an option to pay a fine in lieu of confiscation within limits and ensure aggregate fine and penalty meet the prescribed minimum; payment does not extinguish tax, penalty or charges. Orders require an opportunity to be heard; confiscated items vest in the Government and may be disposed of with proceeds deposited to the Government.