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

Confiscation of goods permits a fine in lieu and preserves tax and penalty liabilities for evasion-related contraventions.

Goods or conveyances involved in supply, receipt, non-accounting, unregistered supply, contravention with intent to evade tax, or improper use for carriage may be confiscated and the person penalised. The adjudicating officer must offer an option to pay a fine in lieu-capped at market value less tax and with the aggregate of fine and penalty not below the penalty under section 129(1); for hired conveyances the fine may equal the tax on goods. Owners remain liable for tax, penalties and charges; orders require opportunity to be heard; title vests in Government and the proper officer may take possession, seek police assistance, and dispose of goods after allowing time to pay the fine.