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

Confiscation of goods: penalties and fines in lieu enforceable where goods or conveyances are used to evade tax.

Confiscation applies where goods or conveyances are supplied, received, unaccounted for, supplied without registration, or used in contravention of the Act with intent to evade tax; the officer must offer an option to pay a fine in lieu of confiscation (capped at market value less tax), ensure the aggregate of fine and penalty meets the statutory minimum, and afford an opportunity of being heard; title vests in the Government, the proper officer may take possession with police assistance and may dispose of items after permitting payment time not exceeding three months.