Confiscation of conveyances
Any conveyance used as a means of transport for carriage of taxable goods in contravention of the provisions of this Act or Rules made there under is liable for confiscation and penalty on person under section 122, unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any, and the person in charge of the conveyance – section 130(1)(v) of CGST Act.
Where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon – third proviso to section 130(2) of CGST Act.
Of course, if the owner proves his innocence, conveyance cannot be confiscated.