section129(1)(b) of Rajasthan GST ACT - Goods and Services Tax - GST

Please guide me regarding penalty deposited due to Goods Seized Under Section 129(1)(b) of the Rajasthan- RGST Act, 2017. The seizure of our goods while in transit from Udaipur- Rajasthan, to Delhi. The goods were intercepted by Rajasthan RGST officers at Alwar- Rajasthan. The officers imposed a penalty under Section 129(1)(b) of the RGST Act, 2017 totalling ₹5,67,562/- (equal to 100% of the value of goods) for the release of the goods. My Calculation: Taxable Value of Goods: ₹5,67,562/- Tax (18%): ₹1,02,161/- Penalty (50% of Value): ₹2,83,781/- CGST: ₹1,41,891/- SGST: ₹1,41,891/- Officers' Calculation: Taxable Value of Goods: ₹5,67,562/- Tax (18%): ₹1,02,161/- Penalty (100% of Value): ₹5,67,562/- (50% CGST + 50% SGST). CGST: ₹2,83,781/- SGST: ₹2,83,781/- The amount has been deposited under the head penalty CGST: ₹2,83,781/- SGST: ₹2,83,781/- to release the goods. Please share correct calculation as per GST PROVISION? Thanks in advance Regards