Confiscation of goods and conveyances: owner may choose a fine in lieu of confiscation; penalties and vesting rules follow. Confiscation is triggered for specified evasive or contravening acts, with the adjudicating officer required to offer the owner a fine in lieu of confiscation (capped at market value less tax) and ensuring the aggregate of fine and penalty meets a minimum tied to the tax payable; conveyance-owners transporting for hire may be offered a fine in lieu equal to the tax on the goods. Orders require opportunity to be heard; title vests in Government; proper officers take possession, may dispose of unneeded items after a limited period and deposit sale proceeds with 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 and conveyances: owner may choose a fine in lieu of confiscation; penalties and vesting rules follow.
Confiscation is triggered for specified evasive or contravening acts, with the adjudicating officer required to offer the owner a fine in lieu of confiscation (capped at market value less tax) and ensuring the aggregate of fine and penalty meets a minimum tied to the tax payable; conveyance-owners transporting for hire may be offered a fine in lieu equal to the tax on the goods. Orders require opportunity to be heard; title vests in Government; proper officers take possession, may dispose of unneeded items after a limited period and deposit sale proceeds with Government.
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