Detention of goods alongwith vehicle - levy of penalty -...

Detention of goods alongwith vehicle - levy of penalty - Movement of the vehicle on the wrong direction - revenue considered the same as it was moving without valid documents - there may be chances of diversion that might have taken place due to human error and it cannot be definitely concluded that diversion was deliberate more so when the driver of the vehicle has filed an affidavit explaining the reasons and the intended purchasers have also confirmed that they were supposed to receive the said goods. - It is a fit case to set aside the impugned order passed under Section 107(11) - HC