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of <h1>No Penalty for Technical E-Way Bill Breach When Exported Goods Crossed Borders Under Customs Seal</h1> The HC held that since the goods were exported and physically crossed into Bangladesh, confirmed by customs seals, no tax evasion occurred. The failure to ... Levy of penalty - non filling up Part -B of e-way bill - evasion of tax or not - HELD THAT:- Record shows that the goods were meant to be exported to Bangladesh as is clear from Annexure I page 14 of the writ petition. After release of the goods, the same have crossed Indian frontier and entered into Bangladesh and the customs authority at Bangladesh has put a seal certifying that the goods have entered in Bangladesh on 24.3.2019 and a further seal was put on 27.3.2019. Once the goods have crossed India and reached at its destination at Bangladesh there cannot be any attribution to evasion of tax. Further non filling up Part B of e-way bill is only a technical breach and no penalty can be imposed upon the petitioner as held by this Court in M/s B.M.Computers [2025 (4) TMI 810 - ALLAHABAD HIGH COURT]. The impugned order is set aside - petition allowed. The Allahabad High Court, through Hon'ble Piyush Agrawal, J., quashed the penalty order dated 8.3.2019 and the appellate order dated 29.2.2020 imposed on the petitioner for non-filling of Part-B of the e-way bill during export of Textile Machinery Spare Parts to Bangladesh. The Court held that since the goods were exported and crossed the Indian frontier-evidenced by seals from the Bangladesh Customs Authority dated 24.3.2019 and 27.3.2019-there was no intent to evade payment of tax. The Court emphasized that 'non filling up Part B of e-way bill is only a technical breach and no penalty can be imposed,' relying on its prior decisions in *M/s B.M.Computers vs. Commercial Taxes* (Writ Tax No. 1559 of 2024) and *Fiserv Merchant Solution Pvt. Ltd. vs. State of U.P.* (Writ Tax No. 1994 of 2025). The Court rejected the State's contention that the goods might have been sold within the State to avoid tax, noting that the goods were not seized and had reached Bangladesh. Consequently, the impugned orders were held unsustainable and were quashed, allowing the writ petition.
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