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HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver's statement unavailable during seizure. To balance parties' interests, statutory appeal allowed despite penalty imposition being final u/s 129(5).
HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods in contravention of Act. Though petitioner imported goods, mitigating circumstances exist for not imposing full penalty as driver's statement unavailable during seizure. To balance parties' interests, statutory appeal allowed despite penalty imposition being final u/s 129(5).
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