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The appellant's contention is not acceptable as the transporter has violated the provisions of Section 122 (1) (xiv) for which penalty was imposed upon the transporter and not upon the appellant hence appellant's submission that penalty was imposed under Section 122 (2) (b) on them is not correct

Goods in transit- In the instant case, the appellant is engaged in Trading of FMCG and Pan Masala Products. The officers have intercepted a conveyance/vehicle at Jhunjhunu. Held that- The appellant's submission that the penalty under Section 122(2)(b) and Section 129(1)(a) is not sustainable in the light of provisions made under Section 129(5) of the CGST' Act, 2017. In view of this provision the appellant has requested to set aside the confirmation of penalty imposed under Section 122 (2) (b) and Section 122 (3) of the Act. The appellant's contention is not acceptable as the transporter has violated the provisions of Section 122 (1) (xiv) for which penalty was imposed upon the transporter M/s Rajdhani Cargo Carriers and not upon the appellant hence appellant's submission that penalty was imposed under Section 122 (2) (b) on them is not correct, The penalty on the driver of the vehicle has been imposed for violation of Section 122 (3) (b) as he was knowing that the goods carried out by him has been removed clandestinely without payment of duty.