When does goods become liable to confiscation under the provisions of MGL?

As per section 70 of Model GST Law, goods become
liable to confiscation when any person does the following:
(i) supplies any goods in contravention of any of the
provisions of this Act or rules made thereunder
leading to evasion of tax;
(ii) does not account for any goods on which he is
liable to pay tax under this Act;
(iii) supplies any goods liable to tax under this Act
without having applied for the registration;
(iv) contravenes any of the provisions of the CGST/
SGST Act or rules made thereunder with intent
to evade payment of tax.