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2023 (3) TMI 1375 - CALCUTTA HIGH COURTLevy of penalty - Detention of goods alongwith vehicle - expired E-way bill - HELD THAT:- The reason for the vehicle of the appellant along with the goods for being detained was that the e-way bill had expired at 11:59 hours on 22nd April, 2022. As per the statute, the owner of the goods / transporter had eight hours time to revalidate the e-way bill, which would have been at 8 a.m. on 23rd April, 2022. However, the said date was a Saturday and the vehicle was intercepted at 8.52 a.m., when it was travelling towards the destination and at a distance of about 20 kilometers from the destination. There is no other allegation made against the appellant. There is no lack of bona fide on the part of the appellant to state that there was wilful misconduct committed by the appellant while transporting the goods. There is every possibility that even if an application was made for extension of the e-way bill within the time permitted, 23rd April, 2022 being a Saturday, the e-way bill, in all probabilities, would not have been revalidated within the eight hours period. Considering the facts and circumstances of the case, the authority could not have imposed penalty on the appellant - the appeal is allowed.
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