187.            A ltd was supplying goods from Dlhi to Mumbai. They had under-valued the goods to the extent of 50%. The Cmmissioner of GST has ordered absolute confiscation of the said goods. Whether the prayer of A Ltd for release of goods on payment of certain fine is justified?

Yes, section 130(2) uses the word “shall” and hence, it is mandatory for the proper officer to grant an option to the taxable person to pay fine in lieu of confiscation.