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Section 129 penalties for goods transported in contravention must correspond to the nature and extent of the established non-compliance. Where invoices and e-way bills validly cover part of a consignment, and no material shows that those documents or the underlying transaction are false, the documented goods cannot be treated as unsupported merely because excess goods are undocumented. Separate proof of dishonest intent is not essential for invoking section 129, but deliberate tax evasion for the entire consignment cannot be presumed from an excess undocumented quantity. Penalty was therefore confined to the excess undocumented shuttering plywood.
Section 129 penalties for goods transported in contravention must correspond to the nature and extent of the established non-compliance. Where invoices and e-way bills validly cover part of a consignment, and no material shows that those documents or the underlying transaction are false, the documented goods cannot be treated as unsupported merely because excess goods are undocumented. Separate proof of dishonest intent is not essential for invoking section 129, but deliberate tax evasion for the entire consignment cannot be presumed from an excess undocumented quantity. Penalty was therefore confined to the excess undocumented shuttering plywood.
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