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TMI Blog2024 (2) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... esh had expired and, therefore, on the date and time when the vehicle was intercepted, the vehicle did not have a valid e-way bill - HELD THAT:- The authorities found that the e-way bill had expired at 12 midnight on 13.06.2022 and fresh e-way bill has not been generated. Consequently, it was held that the goods were transported without a valid e-way bill. Though the appellant had sought to expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances and the court can definitely take into consideration the bona fide of the transaction and in the instant case the delay have been less than 24 hours. It is not a case where penalty can be imposed that too 200%. The other factors which are also to be taken note of that the goods have been transported and the goods in question have been exported to Bangladesh. I the instant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Section 129 of the Act has been imposed. 2. Affidavit-in-opposition has been filed by the department and reply has been filed by the appellant/writ petitioner. 3. We have elaborately heard the submissions of the learned advocate for the appellant and Mr. T.M. Siddique, learned Government counsel appearing for the respondent. 4. The undisputed facts are that the goods in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated and at the time when the vehicle was intercepted, hardly 24 hours had expired from the time at which the first e-way bill had expired. In similar matters court has taken a view that unless and until it is established by the department that the transporter of the goods or the owner of the goods had an intention to contravene the provisions of the Act, the question of imposing penalty under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed and the order of the penalty imposed on the appellant is set aside and quashed. 8. Since the appellant had paid the penalty during the pendency of the proceedings, the appellant is entitled to file an application for refund of the amount of the penalty collected which shall be considered and refund be effected as expeditiously as possible preferably within six weeks from the date of re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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