2008 (11) TMI 637

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..... 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 inspection at the check-post it was noticed that the item in the packet was misdeclared as dinner plates a .....

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..... e 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 that the contents are glass bottles containing liquid. Even if preliminary examination was made, it .....

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..... ed 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 which are low value items. Above all, goods were not sold in Kerala, but were seized and handed over .....

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