Confiscation of goods: statutory power to seize conveyances and impose fines in lieu while preserving tax liabilities. Section 130 permits confiscation of goods or conveyances used in tax-evasion contraventions, with the adjudicating officer offering an option to pay a fine in lieu of confiscation (capped at market value less tax and subject to minimum aggregate penalty constraints). The provision preserves liability for tax, penalty and charges, requires an opportunity to be heard before confiscation or penalty, vests title in the Government on confiscation, authorises the proper officer to take possession with police assistance, and allows disposal after up to three months if not needed for further proceedings.
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: statutory power to seize conveyances and impose fines in lieu while preserving tax liabilities.
Section 130 permits confiscation of goods or conveyances used in tax-evasion contraventions, with the adjudicating officer offering an option to pay a fine in lieu of confiscation (capped at market value less tax and subject to minimum aggregate penalty constraints). The provision preserves liability for tax, penalty and charges, requires an opportunity to be heard before confiscation or penalty, vests title in the Government on confiscation, authorises the proper officer to take possession with police assistance, and allows disposal after up to three months if not needed for further proceedings.
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