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    <title>Confiscation of goods or conveyances and levy of penalty.</title>
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      <description>Goods or conveyances used in contravention of the Act with intent to evade tax, or taxable supplies made without registration, are liable to confiscation and penalty; owners may be offered a fine in lieu of confiscation within prescribed limits, but remain liable for tax, penalties and charges. Confiscated items vest in the Government, seizure requires an opportunity to be heard, and the proper officer may dispose of unclaimed items and deposit proceeds with the Government.</description>
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