Confiscation of goods and conveyances: option to pay fine in lieu and continued liability for tax and penalties. Confiscation and penalty apply where goods are supplied, received, unaccounted, supplied without registration, or conveyances used in contravention with intent to evade tax; such items are liable to confiscation and the person liable to penalty. The adjudicating officer must offer an option to pay a fine in lieu of confiscation, capped at market value less tax and subject to a minimum aggregate relative to the penalty; fines in lieu do not relieve tax, penalty or charges. Orders require an opportunity to be heard; title vests in Government, proper officer takes possession, may seek police assistance, and may dispose of goods after allowing up to three months to pay the fine.