The title of goods and/or conveyance which are confiscated under CGST Act, shall vest in the Government.
The proper officer adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such proper officer, shall assist him in taking and holding such possession.
The proper officer may, after satisfying himself that the confiscated goods and conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of
confiscation, dispose such goods and/or conveyances and deposit the sale
proceeds thereof with the Government.
(ICAI FAQ PUBLICATIONS 06-09-2017 Confiscation of goods and/or conveyances and levy of penalty: FAQ NO. 22)