2008 (11) TMI 637

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....allenging exhibit P5 order issued by the Commissioner confirming penalty levied on the petitioner under section 45B of the Kerala General Sales Tax Act, 1963. The petitioner as transporter transported consignment containing 200 bottles of IMFL and 18 bottles of goa fenny through the check-post at Walayar under cover of documents, which described the goods as dinner plates. However, during inspecti....

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....However, the Government Pleader contended that the petitioner as transporter is bound to verify the items transported and see that the goods transported are under the cover of proper documents. I do not think the petitioner has exercised necessary diligence in accepting the goods involved in this case as crockery. In the first place, without opening packets, it would have been possible to detect t....

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....s running the risk of losing the freight charges in the event of confiscation of goods that happened in this case. In the circumstances I feel penalty is rightly levied on the petitioner under section 45B of the Act. However, I feel penalty levied at Rs. 1,34,928 is quite high because there is nothing to indicate that the liquor transported are premium brand. Further 18 bottles are of Goa fenny wh....