Confiscation of goods and conveyances: owners face confiscation, fines in lieu, and continuing tax and penalty liabilities under GST rules.

Goods or conveyances used in supply, receipt, non-accounting, unregistered supply, or other contraventions with intent to evade tax are liable to confiscation and the person is liable to penalty; the adjudicating officer must offer the owner an option to pay a fine in lieu (capped at market value less tax) whose aggregate with penalty cannot be less than the statutory penalty, while imposition requires an opportunity to be heard and title vests in the Government with disposal powers vested in the proper officer subject to procedural safeguards.

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