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Under which circumstances can goods be confiscated under MGL?

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Under Section 70 of the MGL, goods shall be liable to confiscation if any person:

  • Supplies any goods in contravention of any provision of this Act and such contravention results in evasion of tax payable under the Act, or
  • Does not account for any goods in the manner required under the Act, or
  • Supplies goods that are liable to tax under the Act without applying for registration, or
  • Contravenes any provision of the Act/Rules with the intention of evading payment of tax.
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