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2022 (7) TMI 818 - HC - VAT and Sales TaxRelease of seized goods alongwith vehicle - evasion of tax - respondent submits that the distance between Kottayi to Kanjikode is very little and time delay of five hours is unexplained - HELD THAT:- The Intelligence Officer has reason to suspect that multiple transport of goods were done with the documents. The orders passed by the authorities need no interference, except to the extent of penalty. In view of the findings recorded in the orders impugned, it is opined that the penalty imposed be confirmed. The question of quantum of penalty amount alone is examined. Taking into consideration the attendant circumstances the value of goods transported etc., the penalty imposed be reduced by 50% - this Revision Petition is allowed in part and the penalty of Rs.55,880/- imposed by the Intelligence Officer is reduced to Rs.27,940/-.
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