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<h1>Confiscation of goods: statutory mechanism allows fines in lieu of seizure and vests title in the state.</h1> Confiscation and penalties apply where specified offences occur with intent to evade tax, including unaccounted or unregistered taxable supplies and contraventions; goods or conveyances are liable to confiscation and the person to penalty. The adjudicating officer may permit payment of a fine in lieu of confiscation subject to limits and aggregate minimums, must provide an opportunity to be heard, and upon confiscation the title vests in the Government with possession taken by the proper officer who may, after a defined period and confirmation that the items are not required in proceedings, dispose of them and deposit proceeds with the Government.
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