Confiscation of goods: owners may pay fine in lieu subject to valuation limits, hearing rights, and additional tax liabilities. Confiscation is authorised where goods or conveyances are used to evade tax, not accounted for, supplied without registration, or otherwise contravening the Act; such items are liable to confiscation and penalty. The owner may be offered a fine in lieu-capped at market value less tax and with an aggregate floor compared to the penalty under section 129(1)-and remains liable for tax, penalty and charges. Orders require an opportunity to be heard. Confiscated title vests in the Government, the proper officer takes possession (with police assistance if requisitioned), and after giving up to three months to pay fine in lieu may dispose of the items and remit proceeds to the Government.