151.            154. Distinguish between seizure & confiscation.

               Seizure: seizure of goods liable to confiscation. Seizure refers to take possession in pursuance of a demand under legal right of goods contrary to the wishes of the owner of the goods. It involves deprivation of possession of goods. Thus, the unilateral act of the person seizing the goods is the very essence of the concept of seizure. Section 129 of CGST Act.

               Confiscation: section 130 provides for the circumstances when the goods can be confiscated. An order of confiscation is, undoubtedly, an order in rem rather than in personum-like. When any goods are confiscated, the title of the goods vests with the government. It is an act of appropriation of private property in some way beneficial to the govt. of that state. Hence, confiscation is penal in nature.

               Generally, before confiscation, goods are seized under a Panchnama & then, after issuing a notice, the goods are confiscated as per the procedure laid down in the act.