Confiscation of goods: fines in lieu and government vesting apply, with opportunity to be heard and disposal rules. Confiscation and penalty apply where goods are supplied, received, unaccounted for, supplied without registration, or conveyances used in contravention of the Act with intent to evade tax; owners may be offered a fine in lieu of confiscation subject to limits and aggregate penalty conditions, an opportunity to be heard is required, title vests in the Government upon confiscation, the proper officer takes possession with police assistance, and may dispose of goods after allowing time to pay fine and deposit proceeds with the Government; tax and charges remain payable in addition to any fine.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confiscation of goods: fines in lieu and government vesting apply, with opportunity to be heard and disposal rules.
Confiscation and penalty apply where goods are supplied, received, unaccounted for, supplied without registration, or conveyances used in contravention of the Act with intent to evade tax; owners may be offered a fine in lieu of confiscation subject to limits and aggregate penalty conditions, an opportunity to be heard is required, title vests in the Government upon confiscation, the proper officer takes possession with police assistance, and may dispose of goods after allowing time to pay fine and deposit proceeds with the Government; tax and charges remain payable in addition to any fine.
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