Kerala HC reduces penalty to Rs. 5,000 for no tax evasion. Goods exempted, refund for excess payment.

The Kerala HC modified penalty orders, reducing penalty to Rs. 5,000 due to no tax evasion. Petitioner's goods were exempted, justifying only Rs. 5,000 penalty. Excess amount paid to be refunded.

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The Kerala High Court modified penalty orders, reducing penalty to Rs. 5,000 as there was no tax evasion. The petitioner's goods were exempted, so only Rs. 5,000 penalty was justified. Excess amount paid to be refunded.

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