Confiscation of goods: contraventions or intent to evade tax trigger confiscation and fines, with a mandated hearing. Confiscation and penalty arise where goods are supplied, received, not accounted for, or transported in contravention of the Act or rules with intent to evade tax, or where taxable goods are supplied without registration, or a conveyance is so used. The adjudicating officer must offer an owner the option to pay a fine in lieu of confiscation (not exceeding market value less tax), ensure combined fine and penalty meet statutory minima, require an opportunity to be heard, vest title of confiscated items in the Government, take possession, and permit disposal after allowing time to pay the fine and depositing sale proceeds with the Government.
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: contraventions or intent to evade tax trigger confiscation and fines, with a mandated hearing.
Confiscation and penalty arise where goods are supplied, received, not accounted for, or transported in contravention of the Act or rules with intent to evade tax, or where taxable goods are supplied without registration, or a conveyance is so used. The adjudicating officer must offer an owner the option to pay a fine in lieu of confiscation (not exceeding market value less tax), ensure combined fine and penalty meet statutory minima, require an opportunity to be heard, vest title of confiscated items in the Government, take possession, and permit disposal after allowing time to pay the fine and depositing sale proceeds with the Government.
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