https://www.taxtmi.com/caselaws?id=156564 Where an intercepted consignment is supported by verified transport documents and the genuine origin and destination of the goods are established, a technical breach in movement requirements does not justify a heavy penalty. The text states that the goods were shown to have come from Orissa, were intended for Bihar, and were ultimately transported there after verification. On that basis, the penalty was confined to a token amount of Rs. 5,000, with any excess directed to be refundable to the assessee because no substantive evasion was shown. en-us Wed, 06 Mar 1991 00:00:00 +0530 Sat, 21 Sep 2013 16:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156564 Where an intercepted consignment is supported by verified transport documents and the genuine origin and destination of the goods are established, a technical breach in movement requirements does not justify a heavy penalty. The text states that the goods were shown to have come from Orissa, were intended for Bihar, and were ultimately transported there after verification. On that basis, the penalty was confined to a token amount of Rs. 5,000, with any excess directed to be refundable to the assessee because no substantive evasion was shown. Case-Laws VAT and Sales Tax Wed, 06 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156564