Section 130 - Confiscation of goods or conveyances and levy of penalty.

Confiscation of goods or conveyances: authorised for tax-evasion offences with an option to pay fine in lieu.

Confiscation is authorised for supplying, receiving, failing to account for, supplying without registration, contravening provisions with intent to evade tax, or using a conveyance in contravention; such goods or conveyances are liable to confiscation and penalty. The adjudicating officer must provide an opportunity of being heard, may offer the owner an option to pay a fine in lieu not exceeding market value less tax, and the owner remains liable for tax, penalty and charges. Title vests in the Government, the proper officer takes possession with police assistance, and after allowing up to three months to pay the fine may dispose of the items and deposit proceeds with the Government.