TMI Blog2023 (6) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 dated 23rd April, 2022. The purchase order placed by the purchaser from Bhutan shows the sales order number correctly and in the said purchase order license number of the purchase has been given as SAB84282. In the export invoice, which was generated by the appellant, buyer s license number has been shows as buyer s order number. This cannot be treated as a discrepancy because in the purchase order of the buyer the sales order number has been correctly shown as SG/2022-23/004. Therefore, on this ground the authorities could not have imposed 200% penalty on the entire consignment. Shortage of quantity of goods - HELD THAT:- It is submitted by the learned counsel for the appellant that even at the time of detention of the goods, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up for consideration along with the appeal. Accordingly, the writ petition as well as the appeal is taken up for hearing to be decided. 3. We have heard the learned advocates for the parties at length. Though elaborate submissions were made by Mr. Kanodia, learned counsel appearing for the appellant and Mr. Siddiqui, learned counsel appearing for the respondent, we need not labour much to elaborate on all factual issues. The case arose out of a detention of two consignments, which have been transported by the appellant for being exported to Bhutan. The detention of the goods was on the ground that the quantity of the boxes were lesser than the quantity shown in the document. Secondly, it was stated that IGST was not charged. The third i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above, the appeal and the writ petition stand disposed of by setting aside the order passed by the appellate authority for levying penalty on the entire consignment and the matter is remanded back to the appellate authority to recalculate to take note of the order and recalculate the penalty in respect of shortage in quantity and over than quantity penalty shall be levied at 200% and the remaining penalty which has been remitted by the appellant shall be refunded to the appellant within a period of eight weeks from the date of receipt of the server copy of the order. Consequently, the application being CAN 1 of 2023 stands disposed of. (T.S. SIVAGNANAM, J.) I agree. (HIRANMAY BHATTACHARYYA, J.) - - TaxTMI - TMITax - GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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